Indiana § 6-1.1-24-1.2 Removal of property from delinquency list; arrangement for payment
of delinquent taxes

Indiana Statutes

§ 6-1.1-24-1.2 — Removal of property from delinquency list; arrangement for payment of delinquent taxes

Indiana § 6-1.1-24-1.2

Art. 1.1PROPERTY TAXES

Ch. 24Sale of Real Property When Taxes or Special

This text of Indiana § 6-1.1-24-1.2 (Removal of property from delinquency list; arrangement for payment of delinquent taxes) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-24-1.2 (2026).

Text

2.

(a)Except as provided in subsection (c), a tract or an item of real property may not be removed from the list certified under section 1 or 1.5 of this chapter before the tax sale unless all:

(1)delinquent taxes and special assessments due before the date the list on which the property appears was certified under section 1 or 1.5 of this chapter; and

(2)penalties due on the delinquency, interest, and costs directly attributable to the tax sale; have been paid in full.

(b)A county treasurer may accept partial payments of delinquent property taxes, assessments, penalties, interest, or costs under subsection (a) after the list of real property is certified under section 1 or 1.5 of this chapter. However, a partial payment does not remove a tract or an item from the list certified under

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2. (a) Except as provided in subsection (c),
a tract or an item of real property may not be removed from the list
certified under section 1 or 1.5 of this chapter before the tax sale unless
all:
(1) delinquent taxes and special assessments due before the date
the list on which the property appears was certified under section
1 or 1.5 of this chapter; and
(2) penalties due on the delinquency, interest, and costs directly
attributable to the tax sale;
have been paid in full.
(b) A county treasurer may accept partial payments of delinquent
property taxes, assessments, penalties, interest, or costs under
subsection (a) after the list of real property is certified under section 1
or 1.5 of this chapter. However, a partial payment does not remove a
tract or an item from the list certified under section 1 or 1.5 of this
chapter unless the taxpayer complies with subsection (a) or (c) before
the date of the tax sale.
(c) A county auditor shall remove a tract or an item of real property
from the list certified under section 1 or 1.5 of this chapter before the
tax sale if the county treasurer and the taxpayer agree to a mutually
satisfactory arrangement for the payment of the delinquent taxes.
(d) The county auditor shall remove the tract or item from the list
certified under section 1 or 1.5 of this chapter if:
(1) the arrangement described in subsection (c):
(A) is in writing;
(B) is signed by the taxpayer; and
(C) requires the taxpayer to pay the delinquent taxes in full not
later than the last business day before July 1 of the year after
the date the agreement is signed; and
(2) the county treasurer has provided a copy of the written
agreement to the county auditor.
(e) If the taxpayer fails to make a payment under the arrangement
described in subsection (c):
(1) the arrangement is void; and
(2) the county auditor shall immediately place the tract or item of
real property on the list of real property eligible for sale at a tax
sale.
(f) If a taxpayer fails to make a payment under an arrangement
entered into under subsection (c), the county treasurer and the taxpayer
may enter into a subsequent arrangement and avoid the penalties under
subsection (e).

Legislative History

As added by P.L.50-1990, SEC.3. Amended by P.L.39-1994, SEC.2; P.L.30-1994, SEC.5; P.L.124-1998, SEC.1; P.L.1-1999, SEC.9; P.L.170-2002, SEC.22; P.L.113-2010, SEC.40; P.L.56-2012, SEC.1; P.L.48-2013, SEC.1; P.L.166-2014, SEC.8; P.L.247-2015, SEC.6.