Sec. 1.2. (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):
(A) is in writing;
(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
(e) If the taxpayer fails to make a payment under the arrangement described in subsection
(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).
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