Indiana § 6-1.1-24-18 Real property with mineral interests

Indiana Statutes

§ 6-1.1-24-18 — Real property with mineral interests

Indiana § 6-1.1-24-18

Art. 1.1PROPERTY TAXES

Ch. 24Sale of Real Property When Taxes or Special

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Bluebook

Ind. Code § 6-1.1-24-18 (2026).

Text

(a)As used in this section, "eligible property" means a parcel of real property that contains a mineral interest in, on, or under the real property or that may be taken from beneath the surface of the real property.

(b)As used in this section, "eligible tax sale" means a tax sale conducted under section 5 or 6.1 of this chapter that occurs on or after July 1, 2024, and before July 1, 2025.

(c)As used in this section, "mineral interest" has the meaning set forth in IC 32-23-10-1.

(d)If an eligible property is on the list certified under section 1 or 1.5 of this chapter for an eligible tax sale, the eligible property shall:

(1)be removed from the list certified under section 1 or 1.5 of this chapter; and

(2)not be offered at an eligible tax sale.

(e)If an eligible property is not remo

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(a) As used in this section, "eligible
property" means a parcel of real property that contains a mineral
interest in, on, or under the real property or that may be taken from
beneath the surface of the real property.
(b) As used in this section, "eligible tax sale" means a tax sale
conducted under section 5 or 6.1 of this chapter that occurs on or after
July 1, 2024, and before July 1, 2025.
(c) As used in this section, "mineral interest" has the meaning set
forth in IC 32-23-10-1.
(d) If an eligible property is on the list certified under section 1 or 1.5
of this chapter for an eligible tax sale, the eligible property shall:
(1) be removed from the list certified under section 1 or 1.5 of this
chapter; and
(2) not be offered at an eligible tax sale.
(e) If an eligible property is not removed from the list certified under
section 1 or 1.5 of this chapter and is sold at an eligible tax sale, the
sale is invalid. The following apply to an invalid sale:
(1) The county auditor shall invalidate the sale.
(2) The county treasurer shall refund the purchase price to the tax
sale purchaser.
(3) The tax sale purchaser is not entitled to any interest and costs
as described in IC 6-1.1-25-10 and IC 6-1.1-25-11 with respect to
a refund for an invalid sale issued under this subsection.
(f) This section expires July 1, 2025.