OPINION
FRIEDLANDER, Judge.
The Lake County Auditor (Lake County) appeals the trial court's determination that Lonnie Burks was entitled to the tax surplus from the sale of property located at 4013 Carey Street, East Chicago, Indiana (the Property). Lake County presents as the sole issue on appeal: Did the trial court erroneously determine that Burks was entitled to the tax sale surplus as the sole heir of the record owner's real estate?
We reverse...
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