Indiana § 6-1.1-24-11 Certificate of sale as presumptive evidence

Indiana Statutes

§ 6-1.1-24-11 — Certificate of sale as presumptive evidence

Indiana § 6-1.1-24-11

Art. 1.1PROPERTY TAXES

Ch. 24Sale of Real Property When Taxes or Special

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Bluebook

Ind. Code § 6-1.1-24-11 (2026).

Text

(a)A certificate of sale issued under section 9 of this chapter is presumptive evidence of:

(1)the truth of the statements contained in the certificate;

(2)the interest of the purchaser in the real property described in the certificate;

(3)the regularity and validity of all proceedings related to the taxes or special assessments for which the real property was sold; and

(4)the regularity and validity of all proceedings related to the sale of the real property.

(b)After two (2) years from the issuance of a certificate of sale, evidence may not be admitted in any court to rebut a presumption prescribed in subsection (a) of this section unless the certificate of sale was fraudulently procured. After four (4) years from the issuance of the certificate of sale, evidence may not under any

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(a) A certificate of sale issued under section
9 of this chapter is presumptive evidence of:
(1) the truth of the statements contained in the certificate;
(2) the interest of the purchaser in the real property described in the
certificate;
(3) the regularity and validity of all proceedings related to the taxes
or special assessments for which the real property was sold; and
(4) the regularity and validity of all proceedings related to the sale of
the real property.
(b) After two (2) years from the issuance of a certificate of sale,
evidence may not be admitted in any court to rebut a presumption
prescribed in subsection (a) of this section unless the certificate of sale
was fraudulently procured. After four (4) years from the issuance of the
certificate of sale, evidence may not under any circumstances be
admitted in any court to rebut such a presumption.
[Pre-1975 Property Tax Recodification Citation:
6-1-56-12.]
Formerly: Acts 1975, P.L.47, SEC.1.