Legal Opinion

In Re Parcels Sold for Delinquent Taxes

Indiana Supreme Court

Decided September 27, 2007No. 82S01-0701-CV-2Published

1Opinion of the Court

873 N.E.2d 1051 (2007)

In re PARCELS SOLD FOR DELINQUENT TAXES.

Vanderburgh County Auditor, et al., Appellants,

v.

Michiana Campgrounds, LLC, Appellee.

No. 82S01-0701-CV-2.

Supreme Court of Indiana.

September 27, 2007.

Nick J. Cirignano, Jean M. Blanton, Evansville, IN, Attorneys for Appellants.

Scott Richards, Indianapolis, IN, Attorney for Appellee.

BOEHM, J.

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 6-1.1-25-4.6(d).

Factual and Procedural Background

This case turns on the…

2Cases cited6 opinions

  1. State ex rel. MacKenzie v. CasteelIndiana Supreme Court · 1887
  2. Lake County Auditor v. Bank CalumetIndiana Court of Appeals · 2003
  3. Board of Commissioners v. MundyIndiana Court of Appeals · 2003
  4. Vanderburgh County Auditor v. Michiana Campgrounds LLCIndiana Court of Appeals · 2006
  5. Vanderburgh County Auditor v. Michiana CampgroundsIndiana Supreme Court · 2007

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