Sec. 5. When a court receives a petition from a county, city, or town seeking a determination of serial tax delinquency under this chapter, the court shall issue an order to each owner of record of a tract or item of real property that is the subject of the petition that directs the owner of record to appear before the court at a date and time specified in the order and to show cause as to why the tracts or items of real property that are the subject of the petition should not be found to be serially delinquent. The court’s order under this section must do the following:

(1) Direct the parties subject to the order to appear before the court at a date and time specified by the court. The date specified under this subdivision must not be:

Terms Used In Indiana Code 6-1.1-24.5-5

  • Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
(A) earlier than thirty (30) days; or

(B) later than sixty (60) days;

after the date of the court’s order.

(2) Notify the parties subject to the order that any party ordered to appear:

(A) may present evidence or objections on the issue of serial delinquency to the court:

(i) in writing before the appearance date specified by the court under subdivision (1); or

(ii) in writing or by oral testimony at the date and time specified by the court under subdivision (1); and

(B) has the right to be represented by an attorney when appearing before the court.

(3) Notify the parties subject to the order that if the parties:

(A) fail to submit written evidence or objections to the court before the appearance date specified in subdivision (1); and

(B) fail to appear before the court at the date and time specified by the court order under subdivision (1);

the party’s failure to submit evidence or objections or to appear before the court will result in a finding of serial tax delinquencies with respect to the tracts or items of real property that are the subject of the petition.

As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.4.

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