A taxpayer must file a tax sale surplus fund disclosure form in duplicate with the county auditor before the taxpayer may transfer title to property if:(1) the taxpayer owes delinquent taxes on the property;(2) the property was sold at a tax sale under IC 6-1.1-24; and(3) a part of the tax sale purchaser's bid on the property was deposited into the tax sale surplus fund under IC 6-1.1-24-7.[Pre-2002 Recodification Citation: 32-2-8-2.]As added by P.L.2-2002, SEC.6.
Indiana Legal Code