IN HB1103

Expands statewide the authority (previously limited to Lake County) for county auditors to remove parcels from tax sale lists when the county treasurer and taxpayer agree to a payment arrangement for delinquent taxes

Requires payment arrangements to be in writing, signed by the taxpayer, and mandate full payment of delinquent taxes within one year of signing

Voids the payment arrangement immediately if a taxpayer misses a payment, requiring the county auditor to place the property back on the tax sale list

Prohibits taxpayers who default on a payment arrangement from entering into a new arrangement for that property for two years after the original arrangement would have expired

Effective date: July 1, 2011