Sec. 6. (a) If an order is entered under this chapter finding that serial tax delinquencies exist with respect to tracts or items of real property that are the subject of a petition under this chapter:

(1) the owners of the tracts or items of real property do not have a right of redemption with respect to the tracts or items of real property; and

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

  • 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.
(2) the tracts or items of real property may be disposed of by the petitioner in any lawful manner.

     (b) If an order is entered under this chapter finding that serial tax delinquencies exist with respect to tracts or items of real property that are the subject of a petition under this chapter:

(1) the court shall send a copy of the order to the county auditor;

(2) the county auditor shall remove the tracts or items of real property from the tax sale list maintained by the county auditor under IC 6-1.1-24; and

(3) the county auditor shall remove the taxes and special assessments for which the tract or item of real property became eligible for tax sale and all subsequent taxes, special assessments, interest, penalties, and costs of sale, from the tax duplicate in the same manner that taxes are removed by certificate of error.

As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.5.