Indiana Code 6-1.1-23-12. Setting aside judgment; grounds
(1) The person against whom the judgment was entered was not liable for the delinquent taxes, penalties, and collection expenses for which the judgment was entered.
Terms Used In Indiana Code 6-1.1-23-12
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Judgment: means all final orders, decrees, and determinations in an action and all orders upon which executions may issue. See Indiana Code 1-1-4-5
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
(3) The required written demand was not given in the manner prescribed in section 1 of this chapter.
(4) The person against whom the judgment was entered is deceased, as evidenced by a certificate of death.
(5) The corporation against whom the judgment was entered has been formally dissolved or is no longer in business.
(6) The judgment is uncollectible as a result of bankruptcy.
(7) The county treasurer has exhausted all reasonable efforts to collect the delinquent taxes, penalties, and collection expenses for the period specified in IC 6-8.1-8-2(f) without success.
For purposes of subdivision (2), if only part of the items have been paid, the judgment may be set aside only in the amount of the payment.
(b) A judgment may be set aside under this section only under a finding entered of record by a court which has jurisdiction.
[Pre-1975 Property Tax Recodification Citation: 6-1-55-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.56-1996, SEC.3.