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Current as of January 02, 2024 | Updated by FindLaw Staff
Sec. 1. (a) If:
(1) a state lien for delinquent taxes, penalties, or interest exists upon real property outside a city or town that:
(A) has been offered for sale for delinquent taxes, interest, and penalty by the treasurer of the county for two (2) successive years; and
(B) has not been sold at tax sale for all or a part of the taxes, penalties, or interest; and
(2) the real property can, in the opinion of the commission, be used for conservation or land use purposes;
the commission may, subject to subsection (b), designate the real property as conservation land.
(b) Real property upon which delinquent taxes are being paid in installments according to law may not be designated as conservation land unless an installment is due and unpaid.
Cite this article: FindLaw.com - Indiana Code Title 14. Natural and Cultural Resources § 14-17-2-1 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-14-natural-and-cultural-resources/in-code-sect-14-17-2-1/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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