Opinions Dec. 4, 2014
Indiana Supreme Court
In Re: The Carroll County 2013 Tax Sale: Twin Lakes Regional Sewer District v. Richard C. Ray and Patricia A. Alford, et al.
08S04-1402-MI-97
Miscellaneous. The lien foreclosure prohibition of Indiana Code 13-26-14-4, governing the collection of regional sewer district sewer liens, does not apply to collection by tax sale. Here, because the sewer district employed the tax sale method and did not seek collection of the appellees' unpaid sewer bills and penalties through the lien foreclosure method, the lien foreclosure prohibition clause does not apply. The judgment of the trial court removing the Ray and Alford properties from the tax sale list is reversed, and this cause is remanded for further proceedings consistent with this opinion.