32-21-8-2. Tax sale surplus fund disclosure form; filing

IN Code § 32-21-8-2 (2019) (N/A)
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Sec. 2. A taxpayer must file a tax sale surplus fund disclosure form in duplicate with the county auditor before the taxpayer may transfer title to property if:

(1) the taxpayer owes delinquent taxes on the property;

(2) the property was sold at a tax sale under IC 6-1.1-24; and

(3) a part of the tax sale purchaser's bid on the property was deposited into the tax sale surplus fund under IC 6-1.1-24-7.

[Pre-2002 Recodification Citation: 32-2-8-2.]

As added by P.L.2-2002, SEC.6.