§ 6-1.1-24-3 — Notice of auction sale

Indiana § 6-1.1-24-3

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 24: Sale of Real Property When Taxes or Special

Text

(a) This section does not apply to vacant or
abandoned real property that is on the list prepared by the county
auditor under section 1.5 of this chapter.
(b) When real property is eligible for sale under this chapter, the
county auditor shall post a copy of the notice required by section 2 of
this chapter at a public place of posting in the county courthouse or in
another public county building at least twenty-one (21) days before the
earliest date of application for judgment. In addition, the county auditor
shall, in accordance with IC 5-3-1-4, publish the notice required in
section 2 of this chapter once each week for three (3) consecutive
weeks before the earliest date on which the application for judgment
may be made. The expenses of this publication shall be paid out of the
county general fund without prior appropriation.
(c) At least twenty-one (21) days before the application for
judgment is made, the county auditor shall mail a copy of the notice
required by section 2 of this chapter by certified mail, return receipt
requested, to any:
(1) mortgagee;
(2) purchaser under an installment land contract recorded in the
office of the county recorder; or
(3) person who claims a substantial property interest of public
record;
who annually requests, by certified mail, a copy of the notice.
(d) The notices mailed under this section are considered sufficient
notice of the intended application for judgment and of the sale of real
property under the order of the court.
(e) For properties not sold at their initial tax sale, the county auditor
may omit the descriptions of the tracts or items of real property
specified in section 2(b)(1) and 2(b)(5) of this chapter for those
properties when they come up for sale at subsequent tax sales if:
(1) the county auditor includes in the notice a statement that
descriptions of those tracts or items of real property are available
on the website of the county government or the county
government's contractor and the information may be obtained in
an alternative form from the county auditor upon request; and
(2) the descriptions of those tracts or items of real property
eligible for sale a second or subsequent time are made available
on the website of the county government or the county
government's contractor and may be obtained from the county
auditor in an alternative form upon request in accordance with
section 3.4 of this chapter.
(f) If taxes assessed on a mineral interest (as defined in IC 32-23-10-1) remain unpaid and the mineral interest is eligible for sale
under this chapter, in addition to the notice requirements described in
subsections (b) and (c), the county auditor shall do the following at
least twenty-one (21) days before the date of application for judgment:
(1) Post a copy of the notice required in section 2 of this chapter
on the county's website.
(2) Provide a copy of the notice required in section 2 of this
chapter to the department of natural resources.
[Pre-1975 Property Tax Recodification Citation: 6-1-56-2
part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977,
P.L.74, SEC.2; P.L.87-1987, SEC.3; P.L.83-1989, SEC.5; P.L.50-1990,
SEC.5; P.L.39-1994, SEC.5; P.L.29-1998, SEC.2; P.L.139-2001,
SEC.3; P.L.169-2006, SEC.17; P.L.247-2015, SEC.12; P.L.118-2015,
SEC.1; P.L.251-2015, SEC.3; P.L.187-2016, SEC.2; P.L.27-2023,
SEC.2; P.L.125-2025, SEC.1.