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Current as of January 01, 2026 | Updated by Findlaw Staff
Sec. 10. (a) If, before the court issues an order directing the county auditor to issue a tax deed to a tract or item of real property sold under IC 6-1.1-24, it is found by the county auditor and the county treasurer that the sale was invalid, the county auditor shall refund:
(1) the purchase money and all taxes and special assessments on the property paid by the purchaser, the purchaser's assigns, or the purchaser of the certificate of sale under IC 6-1.1-24 after the tax sale plus five percent (5%) interest per annum; and
(2) the costs described in section 2(e) of this chapter, subject to section 2.5 of this chapter;
from the county treasury to the purchaser, the purchaser's successors or assigns, or the purchaser of the certificate of sale under IC 6-1.1-24. The tract or item of real property, if it is then eligible for sale under IC 6-1.1-24, shall be placed on the delinquent list as an initial offering under IC 6-1.1-24-6.
(b) A political subdivision shall reimburse the county for interest paid by the county under subsection (a) if:
(1) the invalidity of the sale under IC 6-1.1-24 resulted from the failure of the political subdivision to give adequate notice of a lien to property owners; and
(2) the existence of the lien resulted in the sale of the property under IC 6-1.1-24.
Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-1.1-25-10 - last updated January 01, 2026 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-25-10/
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 before relying on it for your legal needs.
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