§ 34-30-26-6

For purposes of this chapter, a tax sale certificate holder or an applicant for a tax deed who performs an act described in section 5 of this chapter with respect to the real property for which the person holds the tax sale certificate or has applied for the tax deed, is not considered to be the owner of that real property if:(1) the only connection the person has to the property is the tax sale certificate or the fact that the person has applied for a tax deed; and(2) the only consideration the person receives for the act is the possibility of receiving a tax deed to the property in the future.As added by P.L.170-2011, SEC.15.