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Introduced House Bill (H)

DIGEST

Tax sale redemptions. Provides that a tax deed may not be issued to the holder of a certificate of sale unless: (1) the property taxes and special assessments that first became due and payable after the date of sale; and (2) the penalties on those property taxes and special assessments that are not otherwise removed from the tax duplicate; are paid in full. Repeals most of the tax sale surplus disclosure statute, retaining only the provision prohibiting a county auditor from endorsing a document of conveyance for property sold during the tax sale redemption period unless the purchaser has redeemed Tax sale redemptions. Provides that a tax deed may not be issued to the holder of a certificate of sale unless: (1) the property taxes and special assessments that first became due and payable after the date of sale; and (2) the penalties on those property taxes and special assessments that are not otherwise removed from the tax duplicate; are paid in full. Repeals most of the tax sale surplus disclosure statute, retaining only the provision prohibiting a county auditor from endorsing a document of conveyance for property sold during the tax sale redemption period unless the purchaser has redeemed the property. Makes technical changes. ... View more