Auditor of Owen County and Treasurer of Owen County v. Asset Recovery, Inc.

OPINION

BARTEAU, Senior Judge.

STATEMENT OF THE CASE

The auditor and the treasurer of Owen County (“Owen County”) appeal the trial court’s order granting Asset Recovery, Inc.’s “Verified Petition and Claim for Surplus After Tax Sale.”

We reverse and remand.

ISSUE

Owen County presents one issue for our review, which we restate as: whether the trial court erred by granting Asset Recovery’s petition to claim the surplus funds from the tax sale of certain property in Owen County.

FACTS AND PROCEDURAL HISTORY

In 2010, real estate located in Owen County and belonging to Ora and Leafie Chambers…