Notices to Obtain Tax Deed Found Sufficient

In a March 2014 decision, the Indiana Court of Appeals found an individual complied with Indiana’s statutory notice requirements to properly obtain a tax deed by sending notices by certified mail1, even though signature upon delivery was not requested, return receipt was not requested, and there was no evidence that delivery of the notice was tracked or verified. Gupta v. Busan, No. 87A01-1307-MI-340, 2014 WL 880697, at *4 (Ind. Ct. App. March 6, 2014). The Court also determined that the notice provided had been reasonably calculated to inform the property owner of the tax sale and petition for tax deed. Id.

Although the purchaser of property at tax sale in the Gupta matter was successful before the Indiana Court of Appeals, the case highlights the importance of carefully following each provision of the statute when purchasing property at tax sale to lessen the opportunity for challenges to the purchaser’s title. For more information about tax sales, see Ind. Code §6-1.1-24 (Sale of Real Property When Taxes or Special Assessments Become Delinquent) and Ind. Code §6-1.1-25 (Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments).

1 Additional notice requirements exist, but only the notice sent by certified mail was challenged in this lawsuit.

Angela L. Gidley (former associate). 

The statements contained herein are matters of opinion and general information only and are not to be considered legal advice and should not be construed to form an attorney-client relationship. If you have any questions regarding this article, please contact an attorney.