7.
(a)The county treasurer shall require each
person who will be bidding at the tax sale to sign a statement in a form
substantially similar to the following:
"Indiana law prohibits a person who owes delinquent taxes, special
assessments, penalties, interest, or costs directly attributable to a
prior tax sale of a tract or item of real property listed under IC 6-1.1-24-1 from bidding on or purchasing tracts or items of real
property at a tax sale. I hereby affirm under the penalties for
perjury that I do not owe delinquent taxes, special assessments,
penalties, interest, costs directly attributable to a prior tax sale,
amounts from a final adjudication in favor of a political
subdivision, any civil penalties imposed for the violation of a
building code or county ordinance, or any civil pe
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7. (a) The county treasurer shall require each
person who will be bidding at the tax sale to sign a statement in a form
substantially similar to the following:
"Indiana law prohibits a person who owes delinquent taxes, special
assessments, penalties, interest, or costs directly attributable to a
prior tax sale of a tract or item of real property listed under IC 6-1.1-24-1 from bidding on or purchasing tracts or items of real
property at a tax sale. I hereby affirm under the penalties for
perjury that I do not owe delinquent taxes, special assessments,
penalties, interest, costs directly attributable to a prior tax sale,
amounts from a final adjudication in favor of a political
subdivision, any civil penalties imposed for the violation of a
building code or county ordinance, or any civil penalties imposed
by a county health department. I also affirm that I am not
purchasing tracts or items of real property on behalf of or as an
agent for a person who is prohibited from purchasing at a tax sale.
Further, I hereby acknowledge that any successful bid I make in
violation of this statement is subject to forfeiture. I further
acknowledge that I will not assign a certificate of sale for any tract
or item of real property purchased to a person who is prohibited
from bidding on or purchasing real property at a tax sale. In the
event of forfeiture, the amount by which my bid exceeds the
minimum bid on the tract or item or real property under IC 6-1.1-24-5(e), if any, shall be applied to the delinquent taxes,
special assessments, penalties, interest, costs, judgments, or civil
penalties I owe, and a certificate will be issued to the county
executive. I further acknowledge that a person who knowingly or
intentionally provides false information on this affidavit commits
perjury, a Level 6 felony.".
(b) If a person purchases real property that the person was not
eligible to purchase under section 5.1, 5.3, or 5.4 of this chapter, the
sale of the real property is subject to forfeiture. If the county treasurer
determines or is notified not more than forty-five (45) days after the
date of the sale that the sale of the real property should be forfeited, the
county treasurer shall:
(1) not more than five (5) days after the county treasurer is
notified, notify the person in writing by first class mail that the sale
is subject to forfeiture if the person does not pay the amounts the
person owes within fifteen (15) days of the date the written notice
is mailed;
(2) if the person does not meet the conditions described in
subdivision (1) within fifteen (15) days after the written notice is
mailed, apply the surplus amount of the person's bid, if any, to the
delinquent taxes, special assessments, penalties, and interest on the
real property;
(3) remit the amounts owed from a final adjudication or civil
penalties in favor of a political subdivision to the political
subdivision;
(4) notify the county auditor that the sale has been forfeited; and
(5) file with the county recorder a certification identifying the
forfeited sale that includes:
(A) the date of the sale;
(B) the name of the buyer;
(C) the property identification number of the real property;
(D) the real property's legal description; and
(E) a statement that the sale has been forfeited and is null and
void because the buyer was not eligible to purchase the real
property.
Upon being notified that a sale has been forfeited, the county auditor
shall issue a certificate to the county executive under section 6 of this
chapter.
(c) A county treasurer may decline to forfeit a sale under this section
because of inadvertence or mistake, lack of actual knowledge by the
bidder, substantial harm to other parties with interests in the real
property, or other substantial reasons. If the treasurer declines to forfeit
a sale, the treasurer shall:
(1) prepare a written statement explaining the reasons for declining
to forfeit the sale;
(2) retain the written statement as an official record; and
(3) file with the county recorder a certification that includes:
(A) the date of the sale;
(B) the name of the buyer;
(C) the property identification number of the real property;
(D) the real property's legal description; and
(E) a statement that the sale has not been forfeited and is valid.
(d) If a sale is forfeited under this section and the tract or item of real
property is redeemed from the sale, the county auditor shall deposit the
amount of the redemption into the county general fund and notify the
county executive of the redemption. Upon being notified of the
redemption, the county executive shall surrender the certificate to the
county auditor.
(e) If a county treasurer does not take action under subsection (b)
within forty-five (45) days of the date the county treasurer determines
or is notified that a sale should be forfeited, the person is deemed to be
an eligible purchaser for that sale of that real property.
(f) If a tax deed is issued for real property under IC 6-1.1-25-4, this
section cannot be invoked to invalidate, rescind, or set aside the tax
deed.