On or before July 1 of each year, the County Treasurer shall certify to the County Auditor, a list of real property with delinquent taxes that are eligible for tax sale.
Any property taxes or special assessments certified to the County Auditor for collection by the County Treasurer from the prior year's spring installment or before are delinquent as determined under IC 6-1.1-37-10 or any unpaid costs from a prior tax sale (IC 6-1.1-24-1) shall be certified. Delinquent property taxes must exceed Twenty Five Dollars ($25).
The County Auditor shall maintain a list of all property eligible for sale. Unless the taxpayer pays to the County Treasurer all the amounts listed in the preceding paragraph, the taxpayer shall remain on the list. Click the appropriate listings button to view the most current list.
A tract or item of real property may not be removed from the list certified before the tax sale unless all delinquent taxes, special assessments, penalties due on the delinquency, interest, and costs directly attributable to the tax sale have been paid in full. A county treasurer may accept partial payments of delinquent property taxes, assessments, penalties, interest, or costs after the list of real property is certified. For more information on parcels please contact the Auditor’s Office.