Recent Developments in Indiana Taxation - I.U. School of Law ...
Recent Developments in Indiana Taxation - I.U. School of Law ...
Recent Developments in Indiana Taxation - I.U. School of Law ...
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
2007] TAX LAW 1139<br />
A county sheriff may only cont<strong>in</strong>ue collection activity on a tax warrant for<br />
more than 120 days if the DOR determ<strong>in</strong>es that the sheriff is collect<strong>in</strong>g the<br />
warrant on a schedule that will result <strong>in</strong> the judgment be<strong>in</strong>g paid with<strong>in</strong> one year<br />
and, new with this legislation, if the sheriff’s tax warrant database is compatible<br />
with the DOR’s database. 366<br />
The DOR may levy on unclaimed property if the apparent owner <strong>of</strong> the<br />
367<br />
property is subject to a tax warrant. The commissioner <strong>of</strong> the DOR may<br />
determ<strong>in</strong>e that an outstand<strong>in</strong>g liability for taxes, <strong>in</strong>terest, penalties, collection<br />
fees, sheriff’s costs, clerk’s costs, or fees <strong>in</strong> uncollectible but any judgment lien<br />
on those amounts survives such determ<strong>in</strong>ation. 368<br />
The GA made a number <strong>of</strong> changes to the provisions regard<strong>in</strong>g tax sales.<br />
The price <strong>of</strong> property sold at a tax sale now <strong>in</strong>cludes the greater <strong>of</strong> $25 or the<br />
369<br />
amount <strong>of</strong> postage and publication costs. A county treasurer or county<br />
executive may certify to the county auditor a list <strong>of</strong> real property eligible for sale<br />
370<br />
51 days after the tax payment due date. Property may be certified as eligible<br />
for sale after the fall tax <strong>in</strong>stallment if the county treasurer or county executive<br />
certifies that the property is vacant or abandoned. In the case <strong>of</strong> real property<br />
that is vacant or abandoned, the county executive must certify that fact to the<br />
county auditor not later than 61 days before the earliest date on which application<br />
371<br />
for judgment and order for sale may be made. This property must be <strong>of</strong>fered<br />
372<br />
<strong>in</strong> a different phase or day <strong>of</strong> a tax sale than other property. A property may<br />
not be <strong>of</strong>fered for sale more than 171 days after the date it is certified to the<br />
373<br />
county auditor. Persons who have violated the unsafe build<strong>in</strong>g law may not<br />
bid on property <strong>of</strong>fered at a tax sale unless they are the owner <strong>of</strong> the property. 374<br />
A purchase made by an <strong>in</strong>eligible bidder is subject to forfeiture if the bidder does<br />
375<br />
not cure the circumstances that created the <strong>in</strong>eligibility. A second tax sale is<br />
376<br />
no longer allowed. Property not sold at the first tax sale will be transferred to<br />
366. Id. § 6-8.1-8-3(d) (as amended by 2006 Ind. Legis. Serv. P.L. 111-2006 (S.E.A. 362) §<br />
7 (West)).<br />
367. Id. § 6-8.1-8-15 (as added by 2006 Ind. Legis. Serv. P.L. 111-2006 (S.E.A. 362) § 9<br />
(West)).<br />
368. Id. § 6-8.1-8-14 (as added by 2006 Ind. Legis. Serv. P.L. 111-2006 (S.E.A. 362) § 8<br />
(West)).<br />
369. Id. § 6-1.1-24-2 (as amended by 2006 Ind. Legis. Serv. P.L. 169-2006 (H.E.A. 1102) §<br />
15 (West)).<br />
370. Id. § 6-1.1-24-1 (as amended by 2006 Ind. Legis. Serv. P.L. 169-2006 (H.E.A. 1102) §<br />
13 (West)).<br />
371. Id.<br />
372. Id. § 6-1.1-24-5 (as amended by 2006 Ind. Legis. Serv. P.L. 169-2006 (H.E.A. 1102) §<br />
21 (West)).<br />
373. Id.<br />
374. Id. § 6-1.1-24-5.3 (as amended by 2006 Ind. Legis. Serv. P.L. 169-2006 (H.E.A. 1102)<br />
§ 22 (West)).<br />
375. Id.<br />
376. Id. § 6-1.1-24-6 (as amended by 2006 Ind. Legis. Serv. P.L. 169-2006 (H.E.A. 1102) §