Indiana Code Title 32. Property § 32-21-7-1

Sec. 1 . (a) Except as provided in subsection (b), in an action to establish title to real property, possession of the real property is not adverse to the owner in a manner as to establish title to the real property unless the adverse possessor pays all taxes and special assessments that the adverse possessor reasonably believes in good faith to be due on the real property during the period the adverse possessor claims to have adversely possessed the real property.  However, this section does not relieve any adverse possessor from proving all the elements of title by adverse possession required by law.

(b) A governmental entity or an entity exempt from federal income taxation under Section 501 of the Internal Revenue Code may claim title to real property by adverse possession without having paid all taxes and special assessments due on the real property during the period of adverse possession if an adjacent property owned by the entity was exempt from the payment of property taxes and special assessments during the period of adverse possession.

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