§ 6-1.1-24.5-2 — Authorization to file petition

Indiana § 6-1.1-24.5-2

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 24.5: Determination of Serial Tax Delinquencies

Text

(a) After the county treasurer certifies the
tracts or items of real property as eligible for tax sale under IC 6-1.1-24-1, if the county executive reasonably believes that:
(1) ten (10) or more of the tracts or items of real property that
appear as eligible for tax sale are owned by:
(A) one (1) person; or
(B) two (2) or more persons in a group of affiliated persons, in
any ownership relation between persons in the group of
affiliated persons and the tracts or items of real property; and
(2) the tracts or items of real property identified in subdivision (1)
were acquired in a previous tax sale under IC 6-1.1-24;
the county executive may petition the court for a finding that serial tax
delinquencies exist with respect to the tracts or items of real property
identified in subdivision (1).
(b) If each of the tracts or items of real property described in
subsection (a)(1) and (a)(2) are located in the same city or town, the
executive of the city or town may petition the court for a finding that
serial tax delinquencies exist with respect to the tracts or items of real
property identified in subsection (a)(1), if the county executive
consents in writing to allow the city or town to file the petition.

Legislative History

As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.1.