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ATTORNEYS FOR APPELLANTS Nick J. Cirignano Jean M. Blanton Evansville, Indiana

ATTORNEY FOR APPELLEE Scott Richards Indianapolis, Indiana

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In the

Indiana Supreme Court
_________________________________ No. 82S01-0701-CV-2 IN RE: PARCELS SOLD FOR DELINQUENT TAXES VANDERBURGH COUNTY AUDITOR, ET AL., Appellants, v. MICHIANA CAMPGROUNDS, LLC, Appellee. _________________________________ Appeal from the Vanderburgh Superior Court, No. 82D03-0408-MI-3590 The Honorable Robert J. Pigman, Judge _________________________________ On Petition to Transfer from the Indiana Court of Appeals, No. 82A01-0601-CV-13 _________________________________ September 27, 2007 Boehm, J. We hold that a purchaser at a tax sale who does not seek an order to issue a deed is not entitled to the partial refund of the purchase price provided in Indiana Code section 6-1.1-254.6(d). Factual and Procedural Background This case turns on the interpretation of several provisions in the statutes governing the sale of property for delinquent taxes. The Tax Sale chapter, Indiana Code section 6-1.1-25, pro-

vides that a tax sale purchaser acquires a deed to property only after meeting a number of requirements. These include the requirement in section 4.5(a) that the purchaser give notice to all persons with substantial interest in the properties of the right to redeem the property and a variety of other matters. Ind. Code

Download In Re: Parcels Sold for Delinquent Taxes; Vanderburgh County Auditor, et al. v.

Indiana Law