Section 6-1.1-24-1.2 - Removal of property from delinquency list; arrangement for payment of delinquent taxes(a) Except as provided in subsection (c), a tract or an item of real property may not be removed from the list certified under section 1 or 1.5 of this chapter before the tax sale unless all:(1) delinquent taxes and special assessments due before the date the list on which the property appears was certified under section 1 or 1.5 of this chapter; and(2) penalties due on the delinquency, interest, and costs directly attributable to the tax sale; have been paid in full.
(b) A county treasurer may accept partial payments of delinquent property taxes, assessments, penalties, interest, or costs under subsection (a) after the list of real property is certified under section 1 or 1.5 of this chapter. However, a partial payment does not remove a tract or an item from the list certified under section 1 or 1.5 of this chapter unless the taxpayer complies with subsection (a) or (c) before the date of the tax sale.(c) A county auditor shall remove a tract or an item of real property from the list certified under section 1 or 1.5 of this chapter before the tax sale if the county treasurer and the taxpayer agree to a mutually satisfactory arrangement for the payment of the delinquent taxes.(d) The county auditor shall remove the tract or item from the list certified under section 1 or 1.5 of this chapter if:(1) the arrangement described in subsection (c):(B) is signed by the taxpayer; and(C) requires the taxpayer to pay the delinquent taxes in full not later than the last business day before July 1 of the year after the date the agreement is signed; and(2) the county treasurer has provided a copy of the written agreement to the county auditor.(e) If the taxpayer fails to make a payment under the arrangement described in subsection (c): (1) the arrangement is void; and(2) the county auditor shall immediately place the tract or item of real property on the list of real property eligible for sale at a tax sale.(f) If a taxpayer fails to make a payment under an arrangement entered into under subsection (c), the county treasurer and the taxpayer may enter into a subsequent arrangement and avoid the penalties under subsection (e).Amended by P.L. 247-2015, SEC. 6, eff. 5/6/2015, retroactive.Amended by P.L. 166-2014, SEC. 8, eff. 7/1/2014.Amended by P.L. 48-2013, SEC. 1, eff. 7/1/2013.Amended by P.L. 56-2012, SEC. 1, eff. 3/14/2012.As added by P.L. 50-1990, SEC.3. Amended by P.L. 39-1994, SEC.2; P.L. 30-1994, SEC.5; P.L. 124-1998, SEC.1; P.L. 1-1999, SEC.9; P.L. 170-2002, SEC.22; P.L. 113-2010, SEC.40.