Title 6, TAXATION

Sec. 13. (a) On the day on which the application for judgment and order for sale is made, the county treasurer shall correct the tentative auction list under section 4 of this chapter, removing mobile homes for which all delinquencies have been paid or installment agreements have…

Sec. 14. (a) At least fifteen (15) days before the advertised date of the auction, the court shall examine the list of mobile homes as provided under section 13 of this chapter. At least three (3) days before the advertised date of the tax sale, the court shall enter judgment for…

Sec. 15. (a) Except as provided in section 7 of this chapter, the county treasurer shall, at the time and place designated in the notice, sell at public auction to the highest bidder each mobile home that is specified in the order for sale. The county treasurer shall keep a recor…

Sec. 16. If a person who purchases a mobile home assessed as personal property in a sale under this chapter fails to pay the bid, the county treasurer shall offer the mobile home for sale again. A purchaser who fails to pay the bid shall pay a civil penalty in an amount equal to …

Sec. 17. If a mobile home assessed as personal property is offered for sale under this chapter and an amount is received that is less than the sum of delinquent property taxes, penalties, and collection expenses that are attributable to the mobile home, the county treasurer shall…

Sec. 18. (a) Whenever: (1) a mobile home assessed as personal property is offered for sale under this chapter; and (2) no bid is received; the county auditor shall prepare a certified statement of the actual collection costs incurred by the county. (b) The county auditor shall pl…

Sec. 19. (a) This section applies to the following: (1) A person who: (A) owns a fee interest, a life estate interest, or the equitable interest of a contract purchaser in an unsafe building or unsafe premises; and (B) is subject to an order issued under IC 36-7-9-5(a)(2), IC 36-…

Sec. 2. The following definitions apply throughout this chapter: (1) "County executive" means the following: (A) In a county not containing a consolidated city, the county executive or the county executive's designee. (B) In a county containing a consolidated city, the executive …

Sec. 20. (a) This section applies to the following: (1) A business association that: (A) has not obtained a certificate of authority from, or registered with, the secretary of state in accordance with the procedures described in IC 23, as applicable; or (B) has obtained a certifi…

Sec. 21. Duties of a county treasurer or county auditor under this chapter that are the responsibility of the respective officer regarding the conduct of a tax sale may not be performed under contract or by another person or entity (except staff persons), unless consented to in w…

Sec. 3. (a) With respect to the collection of delinquent personal property taxes under this chapter, the county treasurer shall charge the following collection expenses to each delinquent taxpayer: (1) For making a demand: (A) by registered or certified mail, eight dollars ($8); …

Sec. 4. Annually, after May 10 and before August 1, each county treasurer shall prepare a tentative auction list of taxpayers who: (1) own a mobile home assessed as personal property that is located in the county; and (2) owe delinquent personal property taxes attributable to the…

Sec. 5. (a) After a county treasurer prepares the tentative auction list under section 4 of this chapter, the county treasurer shall serve a written demand upon each taxpayer on the list. The written demand may be served upon the taxpayer: (1) by certified mail; (2) in person by …

Sec. 6. A county treasurer may enter into an agreement with a taxpayer on the tentative auction list under section 4 of this chapter that allows the taxpayer to pay the taxpayer's delinquent personal property taxes, penalties, and collection expenses in installments. As added by …

Sec. 7. If a taxpayer: (1) pays in full the taxpayer's delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer's mobile home; or (2) enters into an agreement with the county treasurer under section 6 of this chapter; before the…

Sec. 8. (a) Each year, the county executive or the county executive's designee may: (1) after January 1; and (2) not later than sixty (60) days after the county treasurer issues a written demand under section 5 of this chapter; certify to the county treasurer that a mobile home i…

Sec. 9. (a) At least sixty (60) days after the date on which the written demands are issued by a county treasurer under section 5 of this chapter, the county treasurer shall prepare a notice in accordance with this section that declares the county treasurer's intention to sell th…