§ 6-1.1-36-16 — Approval upon finding all property taxes paid; certificate of clearance; other evidence of payment

Indiana § 6-1.1-36-16

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 36: Miscellaneous Assessment and Collection Provisions

Text

(a) A court may allow or approve a final
report or account of:
(1) a receiver;
(2) a trustee in dissolution;
(3) a trustee in bankruptcy;
(4) a commissioner appointed for the sale of real estate; or
(5) any other officer acting under the authority and supervision of
a court;
only if the account or final report shows and the court finds that all
property taxes on real property have been paid or otherwise satisfied.
(b) A fiduciary described in subsection (a) shall provide proof to a
court that all property taxes on real property for which the due date has
passed as of the date that the account or report is approved have been
paid or satisfied. The fiduciary shall request the county treasurer of the
county where real property is located to issue a certificate of clearance
certifying that all property taxes that are due and payable have been
paid or satisfied. The certificate shall be issued by the county treasurer
within three (3) business days after request on a form provided by the
state board of accounts. When issued, the certificate is conclusive proof
that property taxes are not due.
(c) If the county treasurer of the county where real property is
located fails to issue a certificate of clearance under subsection (b)
within thirty (30) days after request, a fiduciary may provide evidence
to a court that demonstrates that property taxes on real property are not
due. Upon approval by the court, the evidence is conclusive proof of
payment or satisfaction of the tax imposed by this article.
(d) The state board of accounts shall provide forms to county
treasurers, as needed, to carry out subsection (b).

Legislative History

As added by P.L.56-1996, SEC.9.