{"data":{"id":"us-in/ic-6-1.1-25-10","jurisdiction":"us-in","citation":"IC 6-1.1-25-10","heading":"Invalid sale; effect","body":"Sec. 10. (a) If, before the court issues an order directing the county auditor to issue a tax deed to a tract or item of real property sold under IC 6-1.1-24, it is found by the county auditor and the county treasurer that the sale was invalid, the county auditor shall refund:\n(1) the purchase money and all taxes and special assessments on the property paid by the purchaser, the purchaser's assigns, or the purchaser of the certificate of sale under IC 6-1.1-24 after the tax sale plus five percent (5%) interest per annum; and\n(2) the costs described in section 2(e) of this chapter, subject to section 2.5 of this chapter;\nfrom the county treasury to the purchaser, the purchaser's successors or assigns, or the purchaser of the certificate of sale under IC 6-1.1-24. The tract or item of real property, if it is then eligible for sale under IC 6-1.1-24, shall be placed on the delinquent list as an initial offering under IC 6-1.1-24-6.\n(b) A political subdivision shall reimburse the county for interest paid by the county under subsection (a) if:\n(1) the invalidity of the sale under IC 6-1.1-24 resulted from the failure of the political subdivision to give adequate notice of a lien to property owners; and\n(2) the existence of the lien resulted in the sale of the property under IC 6-1.1-24.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-25-10","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2e9dfe21220fbb7fbbfb319438485d254f26c3ec0cb37666149d37be67e182de","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-25-9.5","next":"us-in/ic-6-1.1-25-11"},"notice":"GroundRules: Original legal text. Not legal advice."}