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IN RE CARROLL COUNTY 2012 TAX SALE

No. 08A02-1303-MI-220.

993 N.E.2d 635 (2013)

In re The CARROLL COUNTY 2012 TAX SALE. Twin Lakes Regional Sewer District, Appellant-Intervenor, v. Steven E. Hruska, Virginia Hanna, and Equity Trust Company FBO #80677, Appellees-Petitioners, and Carroll County, Indiana, by and through the Carroll County Auditor, Appellee-Respondent.

Court of Appeals of Indiana.

August 8, 2013.

Attorney(s) appearing for the Case

Donald J. Tribbett , Tribbett Law Office, Logansport, IN, Attorney for Appellant.

Anne H. Poindexter , Stephenie K. Gookins , Campbell Kyle Proffitt LLP, Carmel, IN, Attorneys for Amicus Curiae.

OPINION

BAKER, Judge.

The primary issue in this case is whether the trial court erred in interpreting Indiana Code section 13-26-14-4, which prohibits real property from being sold at a tax sale when the only lien against the property was for unpaid sewer bills. The appellees-petitioners Steven Hruska, Virginia Hanna, and Equity Trust Company (collectively, the petitioners) successfully petitioned the trial court to have their respective properties removed...

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