Indiana Code Title 6. Taxation § 6-1.1-24-18

Sec. 18. (a) As used in this section, “eligible property” means a parcel of real property that contains a mineral interest in, on, or under the real property or that may be taken from beneath the surface of the real property.

(b) As used in this section, “eligible tax sale” means a tax sale conducted under section 5 or 6.1 of this chapter that occurs on or after July 1, 2024, and before July 1, 2025.

(c) As used in this section, “mineral interest” has the meaning set forth in IC 32-23-10-1.

(d) If an eligible property is on the list certified under section 1 or 1.5 of this chapter for an eligible tax sale, the eligible property shall:

(e) If an eligible property is not removed from the list certified under section 1 or 1.5 of this chapter and is sold at an eligible tax sale, the sale is invalid.  The following apply to an invalid sale:

(f) This section expires July 1, 2025.