§ 8-23-18-4 — Tax delinquent lands; acquisition

Indiana § 8-23-18-4

• Jurisdiction: Indiana
• Art. 23: INDIANA DEPARTMENT OF
• Ch. 18: Acquisition of Public Property for Highways

Text

Whenever the real property or right in real
property sought to be acquired by the department is real property, or a
right or interest in real property that was acquired by the county,
municipality, or political subdivision after the real property or right had
been unsuccessfully offered for sale for delinquent taxes, and had been
acquired by or for the county for the delinquent taxes under the law the
purchase price or condemnation award paid by the department to the
county, municipality, or political subdivision may not exceed the
amount of the delinquent and general taxes due at the time it was
acquired by the county, municipality, or political subdivision,
excluding penalties and not including any current taxes becoming due
and payable in the year in which acquired by the state for highway use.
A county shall convey and transfer real property, a right or interest in
real property to the state for the use of the department for consideration
whenever requested to do so by the department. The consideration paid
by the department shall be distributed among the several subdivisions
of government in the manner provided by IC 6-1.1, as other collections
of delinquent taxes are distributed.

Legislative History

As added by P.L.18-1990, SEC.227.