Legal Opinion
In Re: The Carroll County 2012 Tax Sale: Twin Lakes Regional Sewer District v. Steven E. Hruska, Virginia Hanna
Indiana Supreme Court
Decided December 4, 2014No. 08S02-1402-MI-78Published
1Opinion of the Court
DICKSON, Justice.
The facts in this case parallel those of Twin Lakes v. Ray, 08S00-1402-MI-98, 21 N.E.3d 832 (Ind.2014), which we contemporaneously issue today. In both cases, the same trial court granted landowners’ requests to remove their properties from the list of properties subject to tax sale, and Twin Lakes Regional Sewer District appealed, challenging the trial court’s interpretation of Indiana Code section 13-26-14-4. For the same reasons expressed today in Ray, we also reverse the judgment of the trial court in the present case.
As we hold today in Ray, the lien foreclosure…