Current through P.L. 171-2024
Section 6-1.1-24-6.7 - Transfer of property to a nonprofit entity(a) For purposes of this section, in a county containing a consolidated city "county executive" refers to the board of commissioners of the county as provided in IC 36-3-3-10.(b) A county executive may transfer to a nonprofit entity:(1) property under this section; or(2) a tax sale certificate under section 17 of this chapter.(c) As used in this section, "nonprofit entity" means an organization exempt from federal income taxation under 26 U.S.C. 501(c)(3).(d) The county executive may: (1) by resolution, identify the property described under section 6 of this chapter that the county executive desires to transfer to nonprofit entities for use for the public good; and(2) set a date, time, and place for a public hearing to consider the transfer of the property to nonprofit entities.(e) Except as otherwise provided in subsection (f), notice of the property identified under subsection (d) and the date, time, and place for the hearing on the proposed transfer of the property on the list shall be published in accordance with IC 5-3-1. The notice must include a description of the property by: (1) legal description; and(2) parcel number or street address, or both. The notice must specify that the county executive will accept applications submitted by nonprofit entities as provided in subsection (h) and hear any opposition to a proposed transfer.
(f) For properties or tax sale certificates that are not transferred when initially identified for transfer under this section, the county executive may omit from the notice the descriptions of the properties identified under subsection (d) if: (1) the county executive includes in the notice a statement that descriptions of those tracts or items of real property are available on the Internet web site of the county government or the county government's contractor and the information may be obtained in an alternative form from the county executive upon request; and(2) the descriptions of those tracts or items of real property eligible for transfer under this section are made available on the Internet web site of the county government or the county government's contractor and may be obtained from the county executive in an alternative form upon request in accordance with section 3.4 of this chapter.(g) After the hearing set under subsection (d), the county executive shall by resolution make a final determination concerning:(1) the properties that are to be transferred to a nonprofit entity;(2) the nonprofit entity to which each property is to be transferred; and(3) the terms and conditions of the transfer.(h) To be eligible to receive property under this section, a nonprofit entity must file an application with the county executive. The application must state the property that the nonprofit entity desires to acquire, the use to be made of the property, and the time period anticipated for implementation of the use. The application must be accompanied by documentation verifying the nonprofit status of the entity and be signed by an officer of the nonprofit entity. If more than one (1) application for a single property is filed, the county executive shall determine which application is to be accepted based on the benefit to be provided to the public and the neighborhood and the suitability of the stated use for the property and the surrounding area.(i) After the hearing set under subsection (d) and the final determination of properties to be transferred under subsection (g), the county executive, on behalf of the county, shall cause all delinquent taxes, special assessments, penalties, interest, and costs of sale to be removed from the tax duplicate and the nonprofit entity is entitled to a tax deed prepared by the county auditor, if the conditions of IC 6-1.1-25-4.5 and IC 6-1.1-25-4.6 are satisfied. The deed shall provide for: (1) the use to be made of the property;(2) the time within which the use must be implemented and maintained;(3) any other terms and conditions that are established by the county executive; and(4) the reversion of the property to the county executive if the grantee nonprofit entity fails to comply with the terms and conditions. If the grantee nonprofit entity fails to comply with the terms and conditions of the transfer and title to the property reverts to the county executive, the property may be retained by the county executive or disposed of under any of the provisions of this chapter or IC 6-1.1-25, or both.
Amended by P.L. 187-2016, SEC. 5, eff. 3/24/2016.Amended by P.L. 251-2015, SEC. 14, eff. 7/1/2015.Amended by P.L. 203-2013, SEC. 10, eff. 7/1/2013.As added by P.L. 39-1994, SEC.13. Amended by P.L. 169-2006, SEC.26; P.L. 1-2007, SEC.49.