Indiana Code — Title 6 (Taxation)
IC 6-1.1-24-10
Guarantee by treasurer
Sec. 10. (a) When a certificate of sale is issued under section 9 of this chapter, the county treasurer shall indorse upon, or attach to, the certificate of sale a written guarantee which is signed by the treasurer and which warrants:
# (1)
that the taxes and special assessments upon the real property described in the certificate of sale are delinquent and were unpaid at the time of sale; and
# (2)
that the real property is eligible for sale under this chapter.
(b) If the county treasurer, before the time of making the guarantee required by this section, received payment of the delinquent taxes or special assessments for which the real property
was sold, the holder of the certificate is entitled to the amount due for an invalid sale under
IC 6-1.1-25-10.
[Pre-1975 Property Tax Recodification Citation: 6-1-56-14.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.9.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.9.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-24-6.2 · Transfer of property to the city or town in which the…
- 6-1.1-24-6.3 · Conditions of sale of certificates of sale
- 6-1.1-24-6.4 · Distribution of proceeds of sale of certificates of…
- 6-1.1-24-6.5 · Repealed
- 6-1.1-24-6.6 · Repealed
- 6-1.1-24-6.7 · Transfer of property to a nonprofit entity
- 6-1.1-24-6.8 · Transfer of parcels and certificates of sale to adjacent
- 6-1.1-24-6.9 · Transfer of property to a person able to repair and…
- 6-1.1-24-7 · Payment of sale price; application of payment; tax sale…
- 6-1.1-24-7.5 · Limitations on agreements for recovery of money…
- 6-1.1-24-8 · Failure to pay bid; effect
- 6-1.1-24-9 · Certificate of sale; contents; purchaser's lien; ordinance;
- 6-1.1-24-10 · Guarantee by treasurer
- 6-1.1-24-11 · Certificate of sale as presumptive evidence
- 6-1.1-24-12 · Priority of purchaser's lien at subsequent sale
- 6-1.1-24-13 · Placement of costs on tax duplicate of unsold tract;…
- 6-1.1-24-14 · Duties regarding conduct of tax sale
- 6-1.1-24-15 · Repealed
- 6-1.1-24-16 · Paddle fee
- 6-1.1-24-17 · Assignment of a certificate of sale to a nonprofit entity
- 6-1.1-24-17.5 · Sale of real property to eligible nonprofit entities…
- 6-1.1-24-18 · Real property with mineral interests
- 6-1.1-24.5-1 · Definitions
- 6-1.1-24.5-2 · Authorization to file petition
- 6-1.1-24.5-3 · Petition elements