National City Bank of Evansville v. Oldham

I vote to reverse the judgment of the trial court. In my opinion Oldham’s execution, in his individual capacity, of the affidavit for transfer of real estate on the tax transfer books constitutes an acceptance of that real estate. Therefore, Oldham is precluded from thereafter disclaiming his interest in that real estate by the provisions of IC 32-3-2-11 (1988).

The sole purpose of the affidavit was to protect Oldham’s personal interest in the subject real estate from the consequences of unpaid property taxes. It did this by identifying him as the owner of the real estate on the tax records of…