8.
(a)For purposes of this section, in a county
containing a consolidated city "county executive" refers to the board of
commissioners of the county as provided in IC 36-3-3-10.
(b)As used in this section, "vacant parcel" refers to a parcel that
satisfies the following:
(1)A lien has been acquired on the parcel under section 6(a) of
this chapter.
(2)If the parcel is improved on the date the certificate of sale for
the parcel or the vacant parcel is offered for sale under this chapter,
the following apply:
(A)One (1) or more of the following are located on the parcel:
(i)A structure that may be lawfully occupied for residential
use.
(ii)A structure used in conjunction with a structure that may
be lawfully occupied for residential use.
(B)The parcel is:
(i)on the list of vacant or a
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8. (a) For purposes of this section, in a county
containing a consolidated city "county executive" refers to the board of
commissioners of the county as provided in IC 36-3-3-10.
(b) As used in this section, "vacant parcel" refers to a parcel that
satisfies the following:
(1) A lien has been acquired on the parcel under section 6(a) of
this chapter.
(2) If the parcel is improved on the date the certificate of sale for
the parcel or the vacant parcel is offered for sale under this chapter,
the following apply:
(A) One (1) or more of the following are located on the parcel:
(i) A structure that may be lawfully occupied for residential
use.
(ii) A structure used in conjunction with a structure that may
be lawfully occupied for residential use.
(B) The parcel is:
(i) on the list of vacant or abandoned properties designated
under section 1.5 of this chapter; or
(ii) not occupied by a tenant or a person having a substantial
property interest of public record in the parcel.
(3) On the date the certificate of sale for the parcel or the vacant
parcel is offered for sale under this chapter, the parcel is
contiguous to one (1) or more parcels that satisfy the following:
(A) One (1) or more of the following are located on the
contiguous parcel:
(i) A structure occupied for residential use.
(ii) A structure used in conjunction with a structure occupied
for residential use.
(B) The contiguous parcel is eligible for the standard deduction
under IC 6-1.1-12-37.
(c) A county legislative body may adopt an ordinance authorizing the
sale of vacant parcels and certificates of sale for vacant parcels in the
county under this section. The ordinance may establish criteria for the
identification of vacant parcels and certificates of sale for vacant
parcels to be offered for sale under this section. The criteria may
include the following:
(1) Limitations on the use of the parcel under local zoning and land
use requirements.
(2) If the parcel is unimproved, the minimum parcel area sufficient
for construction of improvements.
(3) Any other factor considered appropriate by the county
legislative body.
In a county containing a consolidated city, the county legislative body
may adopt an ordinance under this subsection only upon
recommendation by the board of commissioners provided in IC 36-3-3-10.
(d) If the county legislative body adopts an ordinance under
subsection (c), the county executive shall for each sale under this
section:
(1) by resolution, and subject to the criteria adopted by the county
legislative body under subsection (c), identify each vacant parcel
for which the county executive desires to sell the vacant parcel or
the certificate of sale for the vacant parcel under this section; and
(2) subject to subsection (e), give written notice to the owner of
record of each parcel referred to in subsection (b)(3) that is
contiguous to the vacant parcel.
(e) The notice under subsection (d)(2) with respect to each vacant
parcel must include at least the following:
(1) A description of the vacant parcel by:
(A) legal description; and
(B) parcel number or street address, or both.
(2) Notice that the county executive will accept written
applications from owners of parcels described in subsection (b)(3)
as provided in subsection (f).
(3) Notice of the deadline for applications referred to in
subdivision (2) and of the information to be included in the
applications.
(4) Notice that the vacant parcel or certificate of sale for the vacant
parcel will be sold to the successful applicant for:
(A) one dollar ($1); plus
(B) the amounts described in section 5(e)(4) through 5(e)(6) of
this chapter.
(f) To be eligible to purchase a vacant parcel or the certificate of sale
for a vacant parcel under this section, the owner of a contiguous parcel
referred to in subsection (b)(3) must file a written application with the
county executive. The application must:
(1) identify the vacant parcel or certificate of sale that the applicant
desires to purchase; and
(2) include any other information required by the county executive.
(g) If more than one (1) application to purchase a single vacant parcel
or the certificate of sale for a single vacant parcel is filed with the
county executive, the county executive shall conduct a drawing
between or among the applicants in which each applicant has an equal
chance to be selected as the transferee of the vacant parcel or certificate
of sale for the vacant parcel.
(h) The county executive shall by resolution make a final
determination concerning the vacant parcels or certificates of sale for
vacant parcels that are to be sold under this section.
(i) After the final determination of the vacant parcels and certificates
of sale for vacant parcels to be sold under subsection (h), the county
executive shall:
(1) on behalf of the county, cause all delinquent taxes, special
assessments, penalties, and interest with respect to the vacant
parcels to be removed from the tax duplicate; and
(2) give notice of the final determination to:
(A) the successful applicant;
(B) the county auditor; and
(C) the township assessor, or the county assessor if there is no
township assessor for the township.
(j) Upon receipt of notice under subsection (i)(2):
(1) the county auditor shall:
(A) collect the purchase price from each successful applicant;
and
(B) subject to subsection (k), prepare a tax deed transferring
each vacant parcel to the successful applicant, if the conditions
of IC 6-1.1-25-4.5 and IC 6-1.1-25-4.6 are satisfied; and
(2) if the vacant parcel is unimproved, the township assessor or
county assessor shall consolidate each unimproved parcel sold and
the contiguous parcel owned by the successful applicant into a
single parcel.
(k) For a deed issued under subsection (j)(1)(B) before July 1, 2013,
a county auditor shall include in the deed prepared under subsection
(j)(1)(B) reference to the exemption under subsection (l).
(l) This subsection applies only to a vacant parcel consolidated with
a successful applicant's contiguous parcel under this section before July
1, 2013. Subject to subsection (m), each consolidated parcel to which
this subsection applies is exempt from property taxation for the period
beginning on the assessment date that next succeeds the consolidation
in the amount of the assessed value at the time of consolidation of the
vacant parcel that was subject to the consolidation.
(m) This subsection applies only to a vacant parcel consolidated with
a successful applicant's contiguous parcel under this section before July
1, 2013. The exemption under subsection (l) is terminated as of the
assessment date that next succeeds the earlier of the following:
(1) Five (5) years after the transfer of title to the successful
applicant.
(2) The first transfer of title to the consolidated parcel that occurs
after the consolidation.
(n) If a tax deed is issued for an improved vacant parcel after June
30, 2013, under this section or under IC 6-1.1-25-4.6 following the
purchase of a certificate of sale under this section, the successful
applicant may not sell the improved vacant parcel until after the first
anniversary of the date on which the tax deed for the improved vacant
parcel is issued to the successful applicant.