Ind. Code § 36-2-11-14

Auditor's endorsement required for recording of deed of partition, conveyance of land, or affidavits of transfer to real estate; violation

Applied in 2 court decisions — leading case Sandy Ridge Oil Co. v. Centerre Bank National Ass'n (1986)

Most recently applied in Lamasco Redevelopment, LLC v. Henry County, Indiana, Auditor and Henry County, Indiana, Treasurer (July 2017)

As added by Acts 1980, P.L.212, SEC.1

Sec. 14. (a) The recorder may record:

(1) a deed of partition;

(2) a conveyance of land;

(3) an affidavit of transfer to real estate; or

(4) a deed or instrument made under IC 32-17-14;

only if it has been endorsed by the auditor of the proper county as "duly entered for taxation subject to final acceptance for transfer", "not taxable", or "duly entered for taxation" as provided by IC 36-2-9-18.

(b) A county auditor may not refuse to endorse a deed or instrument under IC 36-2-9-18 as required by this section because the deed or instrument is made under IC 32-17-14.

(c) A recorder who violates this section shall forfeit the sum of five dollars ($5), to be recovered by an action in the name of the county, for the benefit of the common school fund.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.