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Indiana

Summary: After the County auditor makes notice of delinquency (Sec. 6-1.1-24-1), each county and certain cities hold annual public oral bids auctions of property on which taxes have been listed as delinquent The county treasurer shall sell the tract or real property, subject to the right of redemption, to the highest bidder at public auction. However, a tract or an item of real property may not be sold for an amount which is less than the minimum bid requirements (Sec. 6-1.1-24-5, Sec. 6-1.1-24-5.2). If a tract or an item of real property is offered for sale under sections 1 through 5 of this chapter; and an amount is not received that is at least equal to the minimum sale price required under section 5(e) of this chapter; the tract or an item of real property may be offered for sale a second time consistent with the provisions of sections 1 through 5 of this chapter or subsection (b). (Sec. 6-11-24-5.5) When a tract or an item of real property is offered for sale under this chapter for two (2) consecutive tax sales and an amount is not received equal to or in excess of the minimum sale price prescribed in section 5(e) of this chapter, the county acquires a lien in the amount of the minimum sale price. This lien attaches on the day after the last date on which the tract or item was offered for sale the second time. (Sec. 6-1.1-24-6).
Law: Indiana Code, Title 6, Article 1.1, Chapter 24, “Sale of Real Property When Taxes or Special Assessments Become Delinquent,” and Chapter 25, “Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments.”

Contact: County Treasurer and County Auditor (Sec. 6-1.1-24-5).
Interest Rate: 10% to 15% penalty (Sec. 6-1.1-25-2).
Auction Type: Tax Lien Certificate (Sec. 6-1.1-24-10).
Bidding Procedure: Premium bid / highest bid. (Sec. 6-1.1-24-5).
Costs: are not specified by the state statutes.

Redemption Period: One (1) year (Sec. 6-1.1-25-4). Any person may redeem the tract or real property sold under IC 6-1.1-24 at any time before the expiration of the period of redemption specified in section 4 of this chapter by paying to the county treasurer the amount required for redemption (Sec. 6-1.1-25-1). The certificate holder can seek the deed after one year has passed after the date of the sale: (Sec. 6-1.1-25-4, Sec. 6-1.1-25-4.5) but not later than six (6) months after the expiration of the period of redemption (IC 6-1.1-25-4.6). A special 120-day redemption period applies to property sold to a purchasing agency and to property listed on the property lists of consolidated counties.

Deed Assigned at Foreclosure to: The Tax Lien Certificate holder (Sec. 6-1.1-25-4). Furthermore, “A tax deed executed under this chapter vests in the grantee an estate in fee simple absolute, free and clear of all liens and encumbrances created or suffered before or after the tax sale except those liens granted priority under federal law and the lien of the state or a political subdivision for taxes and special assessments which accrue
subsequent to the sale and which are not removed under subsection.”

Notes: The tax lien certificate holder will receive a 10% to 15% penalty, depending on when the home owner exercises his or her right to redeem. According to (Sec. 6-1.1-25-2) when redeemed, the home owner will have to pay as follows:
For the minimum bid (delinquent taxes, special assessments, etc.):
(110%) of the minimum bid if redeemed ‘not more than six (6) months after the date of sale; or’
(115%) of the minimum bid if redeemed ‘more than six (6) months but not more than one (1) year
after the date of the sale.’
For the overbid (the amount over and above the minimum):
‘plus ten percent (10%) per annum on the amount by which the purchase price exceeds the minimum bid on the property.’
Applying for a tax deed: According to (Sec. 6-1.1-25-4.6) the owner of the tax lien certificate must apply for the tax deed ‘not later than six (6) months after the one year redemption period has expired.’
Consequently, according to (Sec. 6-1.1-25-7 (a)) if the purchaser ‘fails to file the petition within the period provided in section 4.6 of this chapter, that person’s lien against the real property terminates at the end of that period.’
In addition, according to (Sec. 6-1.1-25-7 (b)): ‘If the notice under section 4.5 of this chapter is not given within the period specified in section 4.5(a)(3) or 4.5(c)(3) of this chapter, the lien of the: (1) purchaser of the property; or (2) purchaser of the certificate of sale
under IC 6-1.1-24; against the real property terminates at the end of that period.’
‘Notice’ according to (Sec. 6-1.1-25-4.5) includes a notice ‘not later than ninety (90) days after the date of sale of the certificate’ and a second notice ‘ not later than nine (9) months after the date of the sale’.

Indiana Contacts
number of Counties: 92

Allen County
1 East Main Street
Delinquent Property Tax Division
Fort Wayne, IN 46802-1809
Phone: (219) 449-3155
www.co.allen.in.us

Elkhart County
117 N 2nd Street, Room 101
Delinquent Property Tax Division
Goshen, IN 46526-3231
Phone: (219) 534-3541
www.elkhartcountygov.org

Hamilton County
One Hamilton County Square
Delinquent Property Tax Division
Noblesville, IN 46060
Phone: (317) 776-9601
www.co.hamilton.in.us

Lake County
2293 N Main Street
Delinquent Property Tax Division
Crown Point, IN 46307-1854
Phone: (219) 755-3200
www.lakecountyin.com

Madison County
16 E. 9th Street
Delinquent Property Tax Division
Anderson, IN 46016-1598
Phone: (765) 641-9470
www.mccog.net

Marion County
2500 City-County Building
Delinquent Property Tax Division
Indianapolis, IN 46204
Phone: (317) 236-3200
www.indygov.org

Porter County
155 Indiana Avenue
Delinquent Property Tax Division
Valparaiso, IN 46383-5502
Phone: (219) 465-3332
www.porterco.org

St. Joseph County
227 W. Jefferson Blvd.
Delinquent Property Tax Division
South Bend, IN 46601-1807
Phone: (574) 235-9534
www.stjosephcountyindiana.com

Tippecanoe County
301 Main Street
Delinquent Property Tax Division
Lafayette, IN 47901-1326
Phone: (765) 423-9326
www.county.tippecanoe.in.us

Vanderburgh County
825 Sycamore Street
Delinquent Property Tax Division
Evansville, IN 47708-1849
Phone: (812) 435-5241
www.vanderburghgov.org/