Sec. 5. (a) After a county treasurer prepares the tentative auction list under section 4 of this chapter, the county treasurer shall serve a written demand upon each taxpayer on the list. The written demand may be served upon the taxpayer:

(1) by certified mail;

Terms Used In Indiana Code 6-1.1-23.5-5

  • 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.
  • Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
  • Personal property: All property that is not real property.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
(2) in person by the county treasurer or the county treasurer’s agent; or

(3) by proof of certificate of mailing.

     (b) A written demand issued under subsection (a) must include the following:

(1) A statement that the taxpayer is delinquent in the payment of personal property taxes that are attributable to a mobile home assessed as personal property.

(2) The amount of the delinquent taxes.

(3) The penalties due on the delinquent taxes.

(4) The collection expenses that the taxpayer owes.

(5) A statement that if the sum of the delinquent taxes, penalties, and collection expenses are not paid within sixty (60) days after the date the demand is made, the county treasurer may seek a judgment against the taxpayer in a court with jurisdiction.

(6) A statement that if a judgment is entered against the taxpayer for failure to pay delinquent personal property taxes, penalties, and collection expenses attributable to a mobile home assessed as personal property, the county treasurer may offer the taxpayer’s mobile home for sale at auction to the highest bidder to satisfy the total amount due plus the additional collection expenses incurred unless the taxpayer:

(A) pays in full the taxpayer’s delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer’s mobile home; or

(B) enters into an installment agreement with the county treasurer to pay the taxpayer’s delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer’s mobile home;

before the auction is held.

(7) A statement of the tentative date on which the county treasurer expects to conduct the auction.

As added by P.L.235-2017, SEC.9.

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