Indiana Code Title 6. Taxation § 6-1.1-24.5-2

Sec. 2. (a) After the county treasurer certifies the tracts or items of real property as eligible for tax sale under IC 6-1.1-24-1, if the county executive reasonably believes that:

the county executive may petition the court for a finding that serial tax delinquencies exist with respect to the tracts or items of real property identified in subdivision (1).

(b) If each of the tracts or items of real property described in subsection (a)(1) and (a)(2) are located in the same city or town, the executive of the city or town may petition the court for a finding that serial tax delinquencies exist with respect to the tracts or items of real property identified in subsection (a)(1), if the county executive consents in writing to allow the city or town to file the petition.