Indiana Code — Title 6 (Taxation)
IC 6-1.1-24-6
Lien by county; tax sale certificate
Sec. 6.
# (a)
When a tract or an item of real property is offered for sale under this chapter and an amount is not received equal to or in excess of the minimum sale price prescribed in section 5 of this chapter, the county executive acquires a lien in the amount of the minimum sale price. This lien attaches on the day on which the tract or item was offered for sale.
# (b)
When a county executive acquires a lien under this section, the county auditor shall issue a tax sale certificate to the county executive in the manner provided in section 9 of this chapter. The county auditor shall date the certificate the day that the county executive acquires the lien. When a county executive acquires a certificate under this section, the county executive has the same rights as a purchaser.
# (c)
When a lien is acquired by a county executive under this section, no money shall be paid by the county executive. However, each of the taxing units having an interest in the taxes on the tract shall be charged with the full amount of all delinquent taxes due them.
# (d)
Whenever a county executive acquires a lien under this section, the county auditor shall provide a list of the liens held by the county to the executive of a city or town who requests the list or post the list on the county's website not later than thirty (30) days after the tax sale.
[Pre-1975 Property Tax Recodification Citation: 6-1-56-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.12; P.L.50-1990, SEC.10; P.L.39-1994, SEC.11; P.L.170-2003, SEC.2; P.L.169-2006, SEC.23; P.L.89-2007, SEC.5; P.L.56-2012, SEC.5; P.L.203-2013, SEC.7; P.L.251-2015, SEC.9; P.L.1-2025, SEC.87.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.12; P.L.50-1990, SEC.10; P.L.39-1994, SEC.11; P.L.170-2003, SEC.2; P.L.169-2006, SEC.23; P.L.89-2007, SEC.5; P.L.56-2012, SEC.5; P.L.203-2013, SEC.7; P.L.251-2015, SEC.9; P.L.1-2025, SEC.87.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-24-4.2 · Repealed
- 6-1.1-24-4.5 · Urban homesteading agency; list of real property with
- 6-1.1-24-4.6 · Corrected delinquency list; county auditor affidavit;
- 6-1.1-24-4.7 · Judgment and order for sale; procedure
- 6-1.1-24-5 · Conduct of sale; parcels subject to sale; minimum sale…
- 6-1.1-24-5.1 · Ineligible purchasers; registration to bid
- 6-1.1-24-5.2 · Repealed
- 6-1.1-24-5.3 · Persons barred from bidding on or purchasing tracts…
- 6-1.1-24-5.4 · Foreign business associations
- 6-1.1-24-5.5 · Repealed
- 6-1.1-24-5.6 · Repealed
- 6-1.1-24-5.7 · Signed statement; forfeiture
- 6-1.1-24-6 · Lien by county; tax sale certificate
- 6-1.1-24-6.1 · Public sale by county executive of certificates of sale;…
- 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