Title 6, TAXATION

Sec. 12. Whenever real property is sold more than once under this chapter, the purchaser at the later sale acquires a first and prior lien on the real property as against the purchaser at the prior sale. The issuance of a certificate of sale, the execution and delivery of a deed …

Sec. 13. (a) Whenever: (1) a tract is offered for sale under this chapter; and (2) no bid is received for the minimum sale price set under section 5 of this chapter; the county auditor shall prepare a certified statement of the actual costs incurred by the county described in sec…

Sec. 14. 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 a person or entity (except staff persons), unless consented to in writing…

Sec. 16. (a) The county fiscal body may adopt an ordinance requiring every person who wishes to participate in a tax sale as a bidder to pay a paddle fee. (b) A paddle fee adopted under subsection (a) may not exceed: (1) twenty-five dollars ($25) for a person who: (A) attends no …

Sec. 17. (a) For purposes of this section, in a county containing a consolidated city, "county executive" refers to the board of commissioners of the county as provided in IC 36-3-3-10. (b) As used in this section, "nonprofit entity" means an organization exempt from federal inco…

Sec. 17.5. (a) This section does not apply to real property: (1) used as a principal place of residence and receiving a homestead standard deduction under IC 6-1.1-12-37 for the most recent assessment date; or (2) for which a set off has been obtained under IC 6-8.1-9.5 against t…

Sec. 2. (a) This section does not apply to vacant or abandoned real property that is on the list prepared by the county auditor under section 1.5 of this chapter. (b) In addition to the delinquency list required under section 1 of this chapter, each county auditor shall prepare a…

Sec. 2.3. (a) This section applies to an item of real property for which a court order or a determination by a hearing authority has been obtained under IC 36-7-37 that the real property is vacant or abandoned under section 1.5 of this chapter. (b) If the executive of the county,…

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027. Sec. 3. (a) This section does not apply to vacant or abandoned real property that is on the list prepared by the county auditor under section 1.5 of this chapte…

Sec. 3.4. (a) This section applies to a request for information in an alternative form under this chapter in those circumstances in which a county auditor or county executive may omit descriptions of tracts or items of real property from a published notice of sale or other transf…

Sec. 4. (a) This section does not apply to vacant or abandoned real property that is on the list prepared by the county auditor under section 1.5 of this chapter. (b) Not less than twenty-one (21) days before the earliest date on which the application for judgment and order for s…

Sec. 4.5. (a) The county auditor shall also provide those agencies under IC 36-7-17 or IC 36-7-17.1, in that county, with a list of tracts or items of real property on which one (1) or more installments of taxes is delinquent by June 15 of the year following the date the delinque…

Sec. 4.6. (a) On the day on which the application for judgment and order for sale is made, the county treasurer shall report to the county auditor all of the tracts and real property listed in the notice required by section 2 of this chapter upon which all delinquent taxes and sp…

Sec. 4.7. (a) No later than fifteen (15) days before the advertised date of the tax sale, the court shall examine the list of tracts and real property as provided under section 4.6 of this chapter. No later than three (3) days before the advertised date of the tax sale, the court…

Sec. 5. (a) When a tract or an item of real property is subject to sale under this chapter, it must be sold in compliance with this section. (b) The sale must be held at the times and place stated in the notice of sale. (c) A tract or an item of real property may not be sold unde…

Sec. 5.1. (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 certif…

Sec. 5.3. (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. 5.4. (a) This section applies to the following: (1) A foreign 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 …

Sec. 5.7. (a) The county treasurer shall require each person who will be bidding at the tax sale to sign a statement in a form substantially similar to the following: "Indiana law prohibits a person who owes delinquent taxes, special assessments, penalties, interest, or costs dir…

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 sal…

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027. Sec. 6.1. (a) The county executive may do the following: (1) By resolution, identify properties concerning which the county executive desires to offer to the pu…

Sec. 6.2. (a) This section applies to real property located within the municipal boundaries of a city or town. (b) Before: (1) the transfer of real property under section 6.7 of this chapter; (2) the sale of real property under section 6.8 of this chapter; (3) the transfer of rea…

Sec. 6.3. (a) The sale of certificates of sale under section 6.1 of this chapter must be held at the time and place stated in the notice of sale. (b) A certificate of sale may not be sold under section 6.1 of this chapter if the following are paid before the time of sale: (1) All…

Sec. 6.4. (a) When a certificate of sale is sold under section 6.1 of this chapter, the purchaser at the sale shall immediately pay the amount of the bid to the county treasurer. The county treasurer shall apply the payment in the following manner: (1) First, to the taxes, specia…

Sec. 6.7. (a) For purposes of this section, in a county containing a consolidated city "county executive" refers to the board of commissioners of the county as provided in IC 36-3-3-10. (b) A county executive may transfer to a nonprofit entity: (1) property under this section; or…

Sec. 6.8. (a) For purposes of this section, in a county containing a consolidated city "county executive" refers to the board of commissioners of the county as provided in IC 36-3-3-10. (b) As used in this section, "vacant parcel" refers to a parcel that satisfies the following: …

Sec. 6.9. (a) For purposes of this section, in a county having a consolidated city, "county executive" refers to the board of commissioners of the county as provided in IC 36-3-3-10. (b) The county executive may: (1) by resolution, identify the property described in section 6 of …

Sec. 7. (a) When real property is sold under this chapter, the purchaser at the sale shall immediately pay the amount of the bid to the county treasurer. The county treasurer shall apply the payment in the following manner: (1) First, to the taxes, special assessments, penalties,…

Sec. 7.5. (a) As used in this section, "property owner" refers to the owner of record of real property at the time the real property was certified for sale under this chapter and before issuance of the tax deed. (b) If a property owner enters into an agreement on or after May 1, …

Sec. 8. When one who purchases real property at a tax sale fails to pay the bid, the real property shall again be offered for sale. A purchaser who fails to pay the bid shall pay a civil penalty of twenty-five percent (25%) of the amount of the bid. The prosecuting attorney of th…

Sec. 9. (a) Immediately after a tax sale purchaser pays the bid, as evidenced by the receipt of the county treasurer, or immediately after the county acquires a lien under section 6 of this chapter, the county auditor shall deliver a certificate of sale to the purchaser or to the…

Sec. 1. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2); (2) a partnership; (3) a limited liability company; or (4) a limited liability partnership. As added by P.L.192-2002(ss), SEC.1…

Sec. 11. If a pass through entity is entitled to a credit under section 6 of this chapter but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to: (1) the …

Sec. 12. (a) If the amount of the credit determined under section 8 or 8.5 of this chapter for a taxpayer in a taxable year exceeds the taxpayer's state tax liability for that taxable year, the taxpayer may carry the excess credit over for a period not to exceed the taxpayer's fo…

Sec. 12.5. (a) A taxpayer wishing to obtain a credit under this chapter must apply to the Indiana economic development corporation for a certification that the taxpayer's proposed investment plan would qualify for a credit under this chapter. (b) The application required under su…

Sec. 13. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department, along with the taxpayer's state tax return or returns, …

Sec. 14. A certificate or tax credit issued under this chapter or assigned under section 12(b) of this chapter may not be considered to be a security for purposes of IC 23. The issuance or assignment of a certificate or tax credit under this chapter is not subject to the Indiana …

Sec. 15. (a) Before January 1, 2022, the total amount of credits that may be awarded by the Indiana economic development corporation under this chapter for investment plans certified as provided in section 12.5 of this chapter that propose investing qualified investment capital i…

Sec. 2. As used in this chapter, "qualified Indiana business" means an independently owned and operated business that is certified as a qualified Indiana business by the Indiana economic development corporation under section 7 of this chapter. As added by P.L.192-2002(ss), SEC.11…

Sec. 2.5. As used in this chapter, "qualified Indiana investment fund" means any private fund that meets the definition of a venture capital fund in 17 CFR 275.203(l)-1 and that is certified by the Indiana economic development corporation as provided in section 7.5 of this chapte…

Sec. 3. As used in this chapter, "qualified investment capital" means debt or equity capital that is provided to a qualified Indiana business or a qualified Indiana investment fund after December 31, 2003. However, the term does not include debt that: (1) is provided by a financi…

Sec. 4. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under: (1) IC 6-2.5 (state gross retail and use tax); (2) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); (3) IC 6-5.5 (the financial institutions tax); and (…

Sec. 4.5. (a) As used in this chapter, "substantial presence" means: (1) maintaining a company headquarters in Indiana; or (2) maintaining at least seventy-five percent (75%) of a company's total payroll in Indiana. (b) Notwithstanding subsection (a), a company receiving qualifie…

Sec. 5. As used in this chapter, "taxpayer" means an individual or entity, including a pass through entity, that has any state tax liability. As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003, SEC.1.

Sec. 6. A taxpayer that: (1) provides qualified investment capital to a qualified Indiana business or a qualified Indiana investment fund; and (2) fulfills the requirements of the Indiana economic development corporation under section 12.5 of this chapter; is entitled to a credit…

Sec. 7. (a) The Indiana economic development corporation shall certify that a business is a qualified Indiana business if the corporation determines that the business: (1) has its headquarters in Indiana; (2) is primarily focused on professional motor vehicle racing, commercializ…