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. (1) the taxpayer owes delinquent taxes on the property;
2. (2) the property was sold at a tax sale under IC 6-1.1-24 ; and

3. (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.