Indiana Code 6-1.1-24-6. Lien by county; tax sale certificate
(b) When a county executive acquires a lien under this section, the county auditor shall issue a tax sale certificate to the county executive in the manner provided in section 9 of this chapter. The county auditor shall date the certificate the day that the county executive acquires the lien. When a county executive acquires a certificate under this section, the county executive has the same rights as a purchaser.
Terms Used In Indiana Code 6-1.1-24-6
- Lien: A claim against real or personal property in satisfaction of a debt.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
(d) Whenever a county executive acquires a lien under this section, the county auditor shall provide a list of the liens held by the county to the executive of a city or town who requests the list or post the list on the county’s Internet web site not later than thirty (30) days after the tax sale.
[Pre-1975 Property Tax Recodification Citation: 6-1-56-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.12; P.L.50-1990, SEC.10; P.L.39-1994, SEC.11; P.L.170-2003, SEC.2; P.L.169-2006, SEC.23; P.L.89-2007, SEC.5; P.L.56-2012, SEC.5; P.L.203-2013, SEC.7; P.L.251-2015, SEC.9.