Sec. 7. (a) A person to whom the title to real property has passed, either under the laws of descent of this state or by virtue of the last will of a decedent, may procure a transfer of the real property on the tax duplicate on which the real property is assessed and taxed. In order to procure the transfer, the person must file an affidavit prepared under IC 29-1-7-23(b) with the auditor of the county in which the real property is located and record the affidavit with the recorder of the county in which the real property is located.

     (b) No transfer made under this section has the effect of conferring title upon the person procuring the transfer.

[Pre-1975 Property Tax Recodification Citation: 6-1-27-11 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.6; P.L.56-2020, SEC.1.

Terms Used In Indiana Code 6-1.1-5-7

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Decedent: A deceased person.
  • 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.