Court: Buyer's remorse doesn't entitle refund

Jennifer Nelson
January 1, 2007
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An Indiana Supreme Court ruling reinforces the phrase "buyer beware" during tax sales, affirming that a purchaser at a tax sale who doesn't seek a tax deed as required under Indiana Code is not entitled to a partial refund of the purchase price.

In the case In Re: Parcels Sold for Delinquent Taxes, Vanderburgh County Auditor et al. v. Michiana Campgrounds, LLC, 82S01-0701-CV2, the Supreme Court yesterday reversed the trial court's grant of Michiana's motion for a refund of the purchase price of three properties it purchased in a tax sale, minus a 25 percent penalty. Vanderburgh County refused to refund the money, arguing Michiana didn't meet the requirements under Indiana Code to receive a refund.

Under Indiana Code, purchasers at a tax sale are able to receive refunds of the purchase price minus 25 percent of the price if the purchaser follows the requirements under Indiana Code to obtain a tax deed but are refused the deed by the court.

In this case, Michiana never attempted to ask for a tax deed on three of the properties it purchased before it asked for a refund of the properties, minus the 25 percent penalty. The county auditor refused to issue a refund because Michiana chose to not follow the necessary steps under Indiana Code to be entitled to the refund. Both the trial court and the Court of Appeals ordered Vanderburgh County to refund the purchase prices minus the 25 percent penalty, citing I.C. 6-1.1-25-4.6(d).

The county argued Michiana shouldn't receive the refund because according to that statute, refunds are only granted if the purchaser has filed a petition for a tax deed. Because Michiana issued the first notice under section 4.5, but did not fulfill the requirements under section 4.6, Michiana should not receive a refund of any amount.

The Supreme Court ruled that tax sale purchasers have to make a "bona fide attempt" to comply with requirements under Indiana Code to obtain a refund. Because Michiana never applied for a tax deed, it couldn't be denied one by the court, which would enable the company to receive the refund minus the penalty. "We think that the statutory reference to 'refusal' purposefully limits refunds to purchasers who go to the time and expense of seeking a deed. Buyer's remorse is not a basis for a refund," wrote Justice Theodore Boehm.

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  1. I have a degree at law, recent MS in regulatory studies. Licensed in KS, admitted b4 S& 7th circuit, but not to Indiana bar due to political correctness. Blacklisted, nearly unemployable due to hostile state action. Big Idea: Headwinds can overcome, esp for those not within the contours of the bell curve, the Lego Movie happiness set forth above. That said, even without the blacklisting for holding ideas unacceptable to the Glorious State, I think the idea presented above that a law degree open many vistas other than being a galley slave to elitist lawyers is pretty much laughable. (Did the law professors of Indiana pay for this to be published?)

  2. Paul Hartman of Burbank, Oh who is helping Sister Fuller with this Con Artist Kevin Bart McCarthy scares Sister Joseph Therese, Patricia Ann Fuller very much that McCarthy will try and hurt Patricia Ann Fuller and Paul Hartman of Burbank, Oh or any member of his family. Sister is very, very scared, (YES, I AM) This McCarthy guy is a real, real CON MAN and crook. I try to totall flatter Kevin Bart McCARTHY to keep him from hurting my best friends in this world which are Carolyn Rose and Paul Hartman. I Live in total fear of this man Kevin Bart McCarthy and try to praise him as a good man to keep us ALL from his bad deeds. This man could easy have some one cause us a very bad disability. You have to PRAISAE in order TO PROTECT yourself. He lies and makes up stories about people and then tries to steal if THEY OWN THRU THE COURTS A SPECIAL DEVOTION TO PROTECT, EX> Our Lady of America DEVOTION. EVERYONE who reads this, PLEASE BE CAREFUL of Kevin Bart McCarthy of Indianapolis, IN My Phone No. IS 419-435-3838.

  3. Joe, you might want to do some reading on the fate of Hoosier whistleblowers before you get your expectations raised up.

  4. I had a hospital and dcs caseworker falsify reports that my child was born with drugs in her system. I filed a complaint with the Indiana department of health....and they found that the hospital falsified drug screens in their investigation. Then I filed a complaint with human health services in Washington DC...dcs drug Testing is unregulated and is indicating false positives...they are currently being investigated by human health services. Then I located an attorney and signed contracts one month ago to sue dcs and Anderson community hospital. Once the suit is filed I am taking out a loan against the suit and paying a law firm to file a writ of mandamus challenging the courts jurisdiction to invoke chins case against me. I also forwarded evidence to a u.s. senator who contacted hhs to push an investigation faster. Once the lawsuit is filed local news stations will be running coverage on the situation. Easy day....people will be losing their jobs soon...and judge pancol...who has attempted to cover up what has happened will also be in trouble. The drug testing is a kids for cash and federal funding situation.

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