SB 409 Summary

• County auditors must place a notation on the tax duplicate when property becomes ineligible for a standard homestead deduction, indicating the date the notation was made.

• Bona fide purchasers without knowledge of a deduction removal are not liable for additional taxes and civil penalties resulting from the removal for assessment dates before the notation is placed.

• Certain defects in leases recorded with the county recorder do not invalidate the recording effect, including non-compliance with IC 32-21-2-3, IC 32-21-2-7, or IC 36-2-11-16(c).

• Enforcement authorities must record orders related to sealing, repairing, or rehabilitating unsafe buildings, along with statements of rescission and public bid notices.

• Persons taking interests in unsafe premises subject to recorded orders are bound by those orders as if all statutory requirements for issuance and service have been satisfied.