§ 6-1.1-25-8 — Tax sale record; immunity

Indiana § 6-1.1-25-8

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

Text

(a) Each county auditor shall maintain a tax
sale record on the form prescribed by the state board of accounts. The
record shall contain:
(1) a description of each parcel of real property:
(A) that is sold under IC 6-1.1-24;
(B) on which a county acquires a lien under IC 6-1.1-24-6;
(C) for which a certificate of sale is purchased under IC 6-1.1-24; or
(D) for which a certificate of sale is assigned under IC 6-1.1-24-9.
(2) the name of the owner of the real property at the time of the:
(A) sale;
(B) lien acquisition;
(C) certificate of sale purchase; or
(D) assignment of the certificate of sale under IC 6-1.1-24-9.
(3) the date of the:
(A) sale;
(B) lien acquisition;
(C) certificate of sale purchase; or
(D) assignment of the certificate of sale under IC 6-1.1-24-9.
(4) the name and mailing address of the:
(A) purchaser of the property and the purchaser's assignee;
(B) purchaser of the certificate of sale; or
(C) assignee of the certificate of sale under IC 6-1.1-24-9.
(5) the amount of the minimum bid;
(6) the amount for which the:
(A) real property; or
(B) certificate of sale;
is sold;
(7) the amount of any taxes paid by the:
(A) purchaser of the real property or the purchaser's assignee;
or
(B) purchaser of the certificate of sale;
and the date of the payment;
(8) the amount of any costs certified to the county auditor under
section 2(e) of this chapter and the date of the certification;
(9) the name of the person, if any, who redeems the property;
(10) the date of redemption;
(11) the amount for which the property is redeemed;
(12) the date a deed, if any, to the real property is executed; and
(13) the name of the grantee in the deed.
(b) After January 1, 2023, the information described in subsection
(a)(1) through (a)(5) shall be made available online not later than five
(5) days after:
(1) a parcel of real property is sold under IC 6-1.1-24; or
(2) the county acquires a lien on a parcel of property under IC 6-1.1-24-6.
(c) The information described in subsection (b) shall be made
available on:
(1) the website of the county or the county auditor for not less
than five (5) years; or
(2) a website hosted by the county vendor that is responsible for
maintaining the information described in subsection (a)(1)
through (a)(5) for not less than ten (10) years.
(d) If the information described in subsection (a)(1) through (a)(5)
is made available on the website of a county vendor under subsection
(c)(2), a link to the website hosted by the county vendor shall be made
available on the website of the county or the county auditor.
(e) A county or a county vendor is not liable for an act or omission
under this section.
[Pre-1975 Property Tax Recodification Citations: 6-1-56-9
part; 6-1-57-7.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.139-2001, SEC.20; P.L.1-2002, SEC.28; P.L.1-2003, SEC.30;
P.L.170-2003, SEC.14; P.L.26-2023, SEC.5.