Indiana Code 6-1.1-23.5-19. Disqualified purchasers; certain unpaid liabilities
(1) A person who:
Terms Used In Indiana Code 6-1.1-23.5-19
(B) is subject to an order issued under IC 36-7-9-5(a)(2), IC 36-7-9-5(a)(3), IC 36-7-9-5(a)(4), or IC 36-7-9-5(a)(5) regarding which the conditions set forth in IC 36-7-9-10(a)(1) through IC 36-7-9-10(a)(4) exist.
(2) A person who:
(A) owns a fee interest, a life estate interest, or the equitable interest of a contract purchaser in an unsafe building or unsafe premises; and
(B) is subject to an order issued under IC 36-7-9-5(a), other than an order issued under IC 36-7-9-5(a)(2), IC 36-7-9-5(a)(3), IC 36-7-9-5(a)(4), or IC 36-7-9-5(a)(5), regarding which the conditions set forth in IC 36-7-9-10(b)(1) through IC 36-7-9-10(b)(4) exist.
(3) A person who is the defendant in a court action brought under IC 36-7-9-18, IC 36-7-9-19, IC 36-7-9-20, IC 36-7-9-21, or IC 36-7-9-22 that has resulted in a judgment in favor of the plaintiff and the unsafe condition that caused the action to be brought has not been corrected.
(4) A person who has any of the following relationships to a person, partnership, corporation, or legal entity described in subdivision (1), (2), or (3):
(A) A partner of a partnership.
(B) An officer or majority stockholder of a corporation.
(C) The person who directs the activities or has a majority ownership in a legal entity other than a partnership or corporation.
(5) A person who owes:
(A) delinquent taxes;
(B) special assessments;
(C) penalties;
(D) interest; or
(E) costs directly attributable to a previous tax sale;
on a mobile home assessed as personal property that is on the tentative auction list.
(6) A person who owns a fee interest, a life estate interest, or the equitable interest of a contract purchaser in a vacant or abandoned structure subject to an enforcement order under IC 32-30-6, IC 32-30-7, IC 32-30-8, or IC 36-7-9, or a court order under IC 36-7-37.
(7) A person who is an agent of the person described in this subsection.
(b) A person subject to this section may not purchase a mobile home assessed as personal property that is offered for sale under this chapter. However, this section does not prohibit a person from bidding on a mobile home assessed as personal property that is owned by the person and offered for sale under this chapter.
(c) The county treasurer shall require each person who will be bidding at a sale conducted under this chapter to sign a statement in a form substantially similar to the following:
“Indiana law prohibits a person who owes delinquent taxes, special assessments, penalties, interest, or costs directly attributable to a mobile home assessed as personal property that was acquired in a previous sale under IC 6-1.1-23.5 from purchasing a mobile home assessed as personal property at a tax sale. I hereby affirm under the penalties for perjury that I do not owe delinquent taxes, special assessments, penalties, interest, costs directly attributable to a mobile home assessed as personal property that was acquired in a previous tax sale, amounts from a final adjudication in favor of a political subdivision, any civil penalties imposed for the violation of a building code or county ordinance, or any civil penalties imposed by a county health department. Further, I hereby acknowledge that any successful bid I make in violation of this statement is subject to forfeiture. In the event of forfeiture, the amount by which my bid exceeds the minimum bid on the mobile home assessed as personal property, if any, shall be applied to the delinquent taxes, special assessments, penalties, interest, costs, judgments, or civil penalties I owe.”.
(d) If a person purchases a mobile home assessed as personal property that the person was not eligible to purchase under this section, the sale of the property is subject to forfeiture. If the county treasurer determines or is notified not more than six (6) months after the date of the sale that the sale of the property should be forfeited, the county treasurer shall:
(1) notify the person in writing that the sale is subject to forfeiture if the person does not pay the amounts that the person owes within thirty (30) days of the notice;
(2) if the person does not pay the amounts that the person owes within thirty (30) days after the notice, apply the surplus amount of the person’s bid to the person’s delinquent taxes, special assessments, penalties, and interest; and
(3) remit the amounts owed from a final adjudication or civil penalties in favor of a political subdivision to the appropriate political subdivision.
(e) A county treasurer may decline to forfeit a sale under this section because of inadvertence or mistake, lack of actual knowledge by the bidder, substantial harm to other parties with interests in the mobile home assessed as personal property, or other substantial reasons. If the treasurer declines to forfeit a sale, the treasurer shall:
(1) prepare a written statement explaining the reasons for declining to forfeit the sale; and
(2) retain the written statement as an official record.
As added by P.L.235-2017, SEC.9.