§ 6-1.1-25-11 — Circumstances requiring refund to purchaser on finding of invalid tax deed; requirement for deed from invalid tax deed grantee to property owner; limitations on refund

Indiana § 6-1.1-25-11

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 25: Redemption of and Tax Deeds for Real Property Sold

Text

(a) Subsequent to the issuance of the order
directing the county auditor to issue a tax deed to real property sold
under IC 6-1.1-24, a county auditor shall refund:
(1) the purchase money and all taxes and special assessments on
the property paid by the purchaser, the purchaser's assigns, or the
purchaser of the certificate of sale under IC 6-1.1-24 after the tax
sale plus five percent (5%) interest per annum; and
(2) the costs described in section 2(e) of this chapter, if the costs
were certified before the expiration of the period of redemption,
subject to section 2.5 of this chapter;
from the county treasury to the purchaser, the purchaser's successors or
assigns, or the purchaser of the certificate of sale under IC 6-1.1-24 if
it is found by the court that entered the order for the tax deed that the
sale was invalid.
(b) The grantee of an invalid tax deed, including the county, to
whom a refund is made under this section shall execute, acknowledge,
and deliver to the owner a deed conveying whatever interest the
purchaser may have acquired by the tax sale deed. If a county is
required to execute a deed under this section, the deed shall be signed
by the county board of commissioners and acknowledged by the clerk
of the circuit court.
(c) A refund may not be made under this section while an action
initiated under either section 14 or 16 of this chapter is pending.
(d) If a sale is declared invalid after a claim is submitted under IC 6-1.1-24-7 for money deposited in the tax sale surplus fund and the
claim is paid, the county auditor shall initiate an action to recover the
amount claimed, plus reasonable attorney's fees and any other costs
reasonably incurred by the county in the course of, and attributable to,
the recovery of the amount claimed.
[Pre-1975 Property Tax Recodification Citation:
6-1-57-10.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.1-1993, SEC.33; P.L.39-1994, SEC.23; P.L.139-2001, SEC.22;
P.L.170-2003, SEC.16; P.L.73-2010, SEC.7; P.L.66-2014, SEC.17;
P.L.251-2015, SEC.27.