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IN RE CARROLL COUNTY 2013 TAX SALE

No. 08S04-1402-MI-97.

21 N.E.3d 832 (2014)

In re the CARROLL COUNTY 2013 TAX SALE Twin Lakes Regional Sewer District, Appellant (Intervenor Below), v. Richard C. Ray and Patricia A. Alford, Appellees (Petitioners below), and Carroll County, Indiana, by and through the Carroll County Auditor, Appellee (Respondent below).

Supreme Court of Indiana.

December 4, 2014.

Attorney(s) appearing for the Case

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

Dale W. Arnett , Winchester, IN, Attorney for Appellees.

Indiana Regional Sewer District Association, Anne H. Poindexter , Stephenie K. Gookins , Campbell Kyle Proffitt LLP, Carmel, IN, Attorneys for Amicus Curiae.

After two landowners, delinquent in paying fees and penalties owed to a regional sewer district, successfully petitioned the Carroll County Circuit Court to remove their properties from the list of properties subject to a tax sale, the lienholder sewer district appealed, challenging the trial court's interpretation of Indiana Code...

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