S.E.A. 524, P.L. 236-2015
Effective: §1-2 effective Jan. 1, 2016; §3 effective July 1, 2015; §4-6 effective January 1, 2016, §7 effective May 7, 2015.
Provides that when a county auditor sends out certain notices for a tax sale by certified mail, the notices must be sent by certified mail, return receipt requested. Requires that a verified petition for a tax deed to real property acquired in a tax sale must include copies of various notices sent by the petitioner, copies of certified mail mailing receipts, copies of certified mail return receipts, returned mailing envelopes, and evidence used by the petitioner to ascertain the owner of property and any other persons with a substantial property interest of public record in the property.
Provides that a tax deed is not prima facie evidence of the validity of a tax sale, if the petitioner for the tax deed fails to include with the petition the copies of notices, copies of mailing receipts, return receipts, returned mailing envelopes, and copies or descriptions of the evidence used to ascertain the owner and other persons having a substantial property interest of public record in the property. Provides that an instrument that does not comply with certain filing requirements is validly recorded, regardless of when it is recorded.
Provides that if a county executive reasonably believes that: (1) 10 or more tracts or items of real property on the tax sale list are owned by one person or some combination of persons in an affiliated group of persons; and (2) each of the 10 or more tracts or items of real property were acquired by the owners in a previous tax sale; the county executive may petition a court for a finding that serial tax delinquencies exist with respect to the tracts or items of real property. Provides that if the tracts or items of real property are all located in a city or town, the county executive may authorize the city or town to file the petition for a finding that serial tax delinquencies exist with respect to the subject properties.
Provides that if a petitioner obtains a court order finding that serial tax delinquencies exist with respect to the subject properties: (1) the owners of the real property do not have a right of redemption with respect to the subject properties; (2) the county auditor is to remove the properties from the tax sale list; (3) not later than six months from the date of the order, the petitioner may request that the county auditor deliver a tax deed for the subject properties to the petitioner; and (4) the petitioner may dispose of the subject properties in any lawful manner.
The full law is available at: http://iga.in.gov/legislative/2015/bills/senate/524