Vanderburgh County Auditor v. Michiana Campgrounds, LLC

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-l.l-25-4.6(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, provides 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…