Indiana Code Title 6. Taxation § 6-1.1-25-5.1

Sec. 5.1. (a) An owner of a parcel of real property that has been offered for sale at a county treasurer's tax sale in accordance with IC 6-1.1-24-5 and a county executive's tax sale in accordance with IC 6-1.1-24-6.1 on two (2) or more occasions without a bid may transfer the real property, subject to any liens and encumbrances, by warranty deed to a county or municipality.

(b) If the transfer is accepted by the county or municipality and the warranty deed is recorded, the owner's personal liability for the taxes on the real property is canceled but the lien for the unpaid taxes remains on the real property.