Understanding Property Tax Delinquency in Indiana Law

Understanding Property Tax Delinquency in Indiana Law

What happens if an Indiana property owner fails to pay property tax? If this is a persistent failure, the property owner will be subject to sanctions under Indiana Code §§ 6-1.1-24 and 25 et seq. The ultimate sanction — the “death penalty” — includes sale of the property at a tax sale, where title will be issued in a new party’s name and title and liens arising under the old property owner’s name can be wiped clean. On occasion, a property owner may be unaware that its property is in this kind of peril. In particular, owners of large numbers of properties — for example, cellular telephone operators — may inadvertently lose sight of the failure to pay property tax.

The rest of this post by our partner Carl Pebworth can be viewed here.

 

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