Ind. Code § 6-1.1-25-8
Tax sale record; immunity
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
Sec. 8. Each county auditor shall maintain a tax sale record on the form prescribed by the state board of accounts. The record shall contain:
Sec. 8. (a) Each county auditor shall maintain a tax sale record on the form prescribed by the state board of accounts. The record shall contain:
(1) a description of each parcel of real property: (A) that is sold under IC 6-1.1-24; (B) on which a county acquires a lien under IC 6-1.1-24-6; or (C) for which a certificate of sale is purchased under IC 6-1.1-24;
(1) a description of each parcel of real property: (A) that is sold under IC 6-1.1-24; (B) on which a county acquires a lien under IC 6-1.1-24-6; (C) for which a certificate of sale is purchased under IC 6-1.1-24; or (D) for which a certificate of sale is assigned under IC 6-1.1-24-9.
(2) the name of the owner of the real property at the time of the: (A) sale; (B) lien acquisition; or (C) certificate of sale purchase;
(2) the name of the owner of the real property at the time of the: (A) sale; (B) lien acquisition; (C) certificate of sale purchase; or (D) assignment of the certificate of sale under IC 6-1.1-24-9.
(3) the date of the: (A) sale; (B) lien acquisition; or (C) certificate of sale purchase;
(3) the date of the: (A) sale; (B) lien acquisition; (C) certificate of sale purchase; or (D) assignment of the certificate of sale under IC 6-1.1-24-9.
(4) the name and mailing address of the: (A) purchaser of the property and the purchaser's assignee; or (B) purchaser of the certificate of sale;
(4) the name and mailing address of the: (A) purchaser of the property and the purchaser's assignee; (B) purchaser of the certificate of sale; or (C) assignee of the certificate of sale under IC 6-1.1-24-9.
(5) the amount of the minimum bid;
(5) the amount of the minimum bid;
(6) the amount for which the:
(A) real property; or
(B) certificate of sale;
is sold;
(6) the amount for which the:
(A) real property; or
(B) certificate of sale;
is sold;
(7) the amount of any taxes paid by the:
(A) purchaser of the real property or the purchaser's assignee; or
(B) purchaser of the certificate of sale;
and the date of the payment;
(7) the amount of any taxes paid by the:
(A) purchaser of the real property or the purchaser's assignee; or
(B) purchaser of the certificate of sale;
and the date of the payment;
(8) the amount of any costs certified to the county auditor under section 2(e) of this chapter and the date of the certification;
(8) the amount of any costs certified to the county auditor under section 2(e) of this chapter and the date of the certification;
(9) the name of the person, if any, who redeems the property;
(9) the name of the person, if any, who redeems the property;
(10) the date of redemption;
(10) the date of redemption;
(11) the amount for which the property is redeemed;
(11) the amount for which the property is redeemed;
(12) the date a deed, if any, to the real property is executed; and
(12) the date a deed, if any, to the real property is executed; and
(13) the name of the grantee in the deed.
(13) the name of the grantee in the deed.
(b) After January 1, 2023, the information described in subsection (a)(1) through (a)(5) shall be made available online not later than five (5) days after:
(1) a parcel of real property is sold under IC 6-1.1-24; or
(2) the county acquires a lien on a parcel of property under IC 6-1.1-24-6.
(c) The information described in subsection (b) shall be made available on:
(1) the website of the county or the county auditor for not less than five (5) years; or
(2) a website hosted by the county vendor that is responsible for maintaining the information described in subsection (a)(1) through (a)(5) for not less than ten (10) years.
(d) If the information described in subsection (a)(1) through (a)(5) is made available on the website of a county vendor under subsection (c)(2), a link to the website hosted by the county vendor shall be made available on the website of the county or the county auditor.
(e) A county or a county vendor is not liable for an act or omission under this section.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.