§ 6-1.1-23.5-9 — Notice of sale; preparation

Indiana § 6-1.1-23.5-9

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 23.5: Collection of Delinquent Personal Property Taxes

Text

(a) At least sixty (60) days after the date on
which the written demands are issued by a county treasurer under
section 5 of this chapter, the county treasurer shall prepare a notice in
accordance with this section that declares the county treasurer's
intention to sell the mobile homes on the tentative auction list under
section 4 of this chapter.
(b) The notice required by subsection (a) must contain the
following:
(1) A list of mobile homes eligible for sale under this chapter.
(2) A statement that the mobile homes included in the list will be
sold at public auction to the highest bidder.
(3) A statement, for informational purposes only, of the last
known location of each mobile home by street address, if any, and
lot number, if any.
(4) A statement that the county does not warrant the accuracy of
the street address and lot number at which the mobile home was
last known to be located.
(5) A statement indicating:
(A) the name of the owner of each mobile home with a single
owner; or
(B) the name of at least one (1) of the owners of each mobile
home with multiple owners.
(6) A statement of the procedure to be followed for obtaining or
objecting to a judgment and order of sale, which must include the
following:
(A) A statement that the county treasurer will apply on or after
a date designated in the notice for a court judgment against the
mobile homes for an amount that is set by the county executive
and includes collection expenses attributable to the mobile
homes, and for an order to sell the mobile homes at public
auction to the highest bidder.
(B) A statement that any defense to the application for
judgment must be:
(i) filed with the court; and
(ii) served on the county treasurer;
before the date designated as the earliest date on which the
application for judgment may be filed.
(C) A statement that the county treasurer is entitled to receive
all pleadings, motions, petitions, and other filings related to the
defense to the application for judgment.
(D) A statement that the court will set a date for a hearing at
least seven (7) days before the advertised public auction date
and that the court will determine any defenses to the application
for judgment at the hearing.
(7) A statement that the sale will be conducted at a place
designated in the notice and that the sale will continue until all
mobile homes have been offered for sale.
(8) A statement that the sale will take place at the times and dates
designated in the notice. Whenever the public auction is to be
conducted as an electronic sale, the notice must include a
statement indicating that the public auction will be conducted as
an electronic sale and a description of the procedures that must be
followed to participate in the electronic sale.
(9) A statement that if the mobile home is sold for an amount that
exceeds the sum of the delinquent personal property taxes,
penalties, and collection expenses attributable to the mobile
home, the owner of record of the mobile home who is divested of
ownership at the time the mobile home is sold may have a right to
the amount of the sales price minus the amount remaining after
the delinquent property taxes, penalties, and collection expenses
are paid.

Legislative History

As added by P.L.235-2017, SEC.9. Amended by P.L.257-2019, SEC.57.