Setting aside judgment; grounds

# (1)

The person against whom the judgment was entered was not liable for the delinquent taxes, penalties, and collection expenses for which the judgment was entered.

# (2)

The delinquent taxes, penalties, and collection expenses have been paid either in whole or in part.

# (3)

The required written demand was not given in the manner prescribed in section 1 of this chapter.

# (4)

The person against whom the judgment was entered is deceased, as evidenced by a certificate of death.

# (5)

The corporation against whom the judgment was entered has been formally dissolved or is no longer in business.

# (6)

The judgment is uncollectible as a result of bankruptcy.

# (7)

The county treasurer has exhausted all reasonable efforts to collect the delinquent taxes, penalties, and collection expenses for the period specified in IC 6-8.1-8-2(f) without success.
For purposes of subdivision (2), if only part of the items have been paid, the judgment may be set aside only in the amount of the payment.

(b) A judgment may be set aside under this section only under a finding entered of record by a court which has jurisdiction.
[Pre-1975 Property Tax Recodification Citation: 6-1-55-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.56-1996, SEC.3.