IC 32-21-8-2 — Tax sale surplus fund disclosure form; filing
Chapter 8. Tax Sale Surplus Disclosure
Section text
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.
As added by P.L.2-2002, SEC.6.
Source: official publisher (2026 edition)