Indiana Code — Title 6 (Taxation)
IC 6-1.1-22-2
Description of real property; sufficiency
Sec. 2. (a) Real property is sufficiently described for the purpose of listing, assessing, and collecting the taxes on it when it is described by:
# (1)
reference to the name of the subdivision and lot number, if the tract of land has been platted into lots or subdivided and a plat of the tract has been recorded in the office of the county recorder; or
# (2)
use of an abbreviated description which indicates its key number, if any, and the quarter section in which the land lies and the number of acres it contains if the land is unplatted.
(b) Real property is sufficiently described for the purpose of conveying title to it when it is sold for the nonpayment of taxes if it is described by:
(1) reference to the name of the subdivision and lot number if the tract of land has been
platted into lots or subdivided and a plat of the tract has been recorded in the office of the county recorder;
(2) reference to its key number, if any, and the description, including the number of acres, contained in a deed, mortgage, will, or other public record of the county; or
# (3)
reference to a description prepared by the county surveyor under subsection (c) of this section.
(c) Whenever a sufficient description is not available for real property which is to be sold for nonpayment of taxes, the county surveyor, at the request of the county auditor, shall survey and plat the land and prepare a correct description of it. The county surveyor shall file a certified copy of the plat and the description with the county recorder, who shall record the instrument in the deed record. The county recorder shall not charge a fee for this service.
[Pre-1975 Property Tax Recodification Citation: 6-1-51-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.1.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-21.8-1 · "Board" defined
- 6-1.1-21.8-2 · "Qualified taxing unit"
- 6-1.1-21.8-3 · Loan application; prerequisites to grant of loan
- 6-1.1-21.8-4 · Loan terms; repayment schedule
- 6-1.1-21.8-5 · Maximum loan amount for a particular qualified taxing…
- 6-1.1-21.8-6 · "Delinquent tax"; loan proceeds and delinquent tax…
- 6-1.1-21.9-1 · Definitions
- 6-1.1-21.9-2 · Qualified taxing unit
- 6-1.1-21.9-3 · Board determines terms of loan and disburses…
- 6-1.1-21.9-4 · Effects on levy excess funds; effects of receipt of…
- 6-1.1-21.9-5 · Loan is not bonded indebtedness
- 6-1.1-22-1 · "Personal property" defined
- 6-1.1-22-2 · Description of real property; sufficiency
- 6-1.1-22-3 · Tax duplicate; contents; maintenance; delivery
- 6-1.1-22-4 · Notice of tax rate
- 6-1.1-22-5 · Preparation and delivery to the department of local
- 6-1.1-22-6 · Register of taxes and special assessments
- 6-1.1-22-6.5 · Refusal of third party to pay upon proper presentment
- 6-1.1-22-7 · Daily cash book
- 6-1.1-22-8 · Repealed
- 6-1.1-22-8.1 · Property taxes, assessments, and payments; time of…
- 6-1.1-22-8.2 · Donations of taxpayers in county with consolidated city;
- 6-1.1-22-8.3 · Donation procedure notice
- 6-1.1-22-8.5 · Deductions; contents of tax statements; notice of…
- 6-1.1-22-9 · Tax installment due dates; exceptions; delinquent penalty