--- type: "Bill" title: "Tax sales." description: "Provides that a person who acquires a certificate of sale (certificate) may not assign the certificate to a person who was not eligible under the tax sale laws to bid on or purchase real property at a tax sale until the person satisfies the eligibility requirements as determined by the county auditor. Requires a person to acknowledge that the person will not assign a certificate for any real property purchased to a person who is prohibited from bidding on or purchasing real property at a tax sale. Requires the county auditor to determine that an assignee of a certificate is eligible to receive the assignment for an assignment to be valid. Provides that assignments of a certificate must be included on the county auditor's tax sale record. Requires the county, the county auditor, or a county vendor to list certain information concerning tax sales on the website of the county, county auditor, or county vendor for a specified period of time. Specifies that a county or a county vendor is not liable for an act or omission related to making information available on a website." jurisdiction: "us/states/in" legislature: "Indiana General Assembly" session: "2023" identifier: "SB 156" citation: "Indiana SB 156 (2023)" classification: ["bill"] subjects: ["AUDITS AND AUDITORS", "LAND AND LANDOWNERS", "PROPERTY", "PROPERTY TAXES generally"] status: "enacted" primary_sponsors: ["Dan Dernulc", "Harold Slager", "Rick Niemeyer", "Rodney Pol"] version_count: 5 action_count: 27 vote_count: 1 first_action: "2023-01-09" last_action: "2023-04-20" source: "openstates" source_identifier: "ocd-bill/139c28b3-0652-4530-b4b6-27161812a1e4" source_url: "http://iga.in.gov/legislative/2023/bills/senate/156" source_hash: "e8e27e8469c4dcd76844e5c28a73a4b752516fb5c65bdbc2e3f3c6a5b29a2caa" vintage: "2026-07-01" source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump" retrieved_at: "2026-07-06" confidence: "reported" tags: ["legislation", "bill", "us-in"] --- # Indiana SB 156 (2023) — Tax sales. Provides that a person who acquires a certificate of sale (certificate) may not assign the certificate to a person who was not eligible under the tax sale laws to bid on or purchase real property at a tax sale until the person satisfies the eligibility requirements as determined by the county auditor. Requires a person to acknowledge that the person will not assign a certificate for any real property purchased to a person who is prohibited from bidding on or purchasing real property at a tax sale. Requires the county auditor to determine that an assignee of a certificate is eligible to receive the assignment for an assignment to be valid. Provides that assignments of a certificate must be included on the county auditor's tax sale record. Requires the county, the county auditor, or a county vendor to list certain information concerning tax sales on the website of the county, county auditor, or county vendor for a specified period of time. Specifies that a county or a county vendor is not liable for an act or omission related to making information available on a website. ## Version chain The bill's text revisions, in order — the diff chain from filing to enrollment. 1. **Engrossed Senate Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/SB0156/versions/SB0156.04.ENGH) 2. **Enrolled Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/SB0156/versions/SB0156.05.ENRH) 3. **Introduced Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/SB0156/versions/SB0156.01.INTR) 4. **Senate Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/SB0156/versions/SB0156.03.COMH) 5. **Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/SB0156/versions/SB0156.02.COMS) ## Votes - SB 156 - Niemeyer - 3rd Reading — **49–0** (pass) · upper ## Sponsors - Dan Dernulc — primary (person) - Harold Slager — primary (person) - Rick Niemeyer — primary (person) - Rodney Pol — primary (person) - Carolyn Jackson — cosponsor (person) - Cherrish Pryor — cosponsor (person) - Karen Engleman — cosponsor (person) - Lonnie Randolph — coauthor (person) - Mike Gaskill — coauthor (person) ## Timeline The legislative action history — every referral, reading, and vote. - **2023-01-09** Authored by Senator Niemeyer - **2023-01-09** First reading: referred to Committee on Local Government `reading-1, referral-committee` - **2023-01-17** Senator Dernulc added as second author - **2023-02-06** Committee report: amend do pass, adopted `committee-passage` - **2023-02-09** Second reading: ordered engrossed `reading-2` - **2023-02-09** Senator Pol added as third author - **2023-02-09** Senator Randolph added as coauthor - **2023-02-13** Third reading: passed; Roll Call 100: yeas 49, nays 0 `passage, reading-3, reading-3` - **2023-02-13** House sponsor: Representative Slager - **2023-02-13** Cosponsor: Representative Engleman - **2023-02-13** Senator Gaskill added as coauthor - **2023-02-14** Referred to the House `referral` - **2023-02-28** First reading: referred to Committee on Judiciary `reading-1, referral-committee` - **2023-03-14** Representative Jackson added as cosponsor - **2023-03-16** Committee report: amend do pass, adopted `committee-passage` - **2023-03-20** Representative Pryor added as cosponsor - **2023-03-21** Amendment #1 (Slager) prevailed; voice vote `amendment-passage` - **2023-03-21** Second reading: amended, ordered engrossed `reading-2` - **2023-03-23** Third reading: passed; Roll Call 294: yeas 89, nays 1 `passage, reading-3, reading-3` - **2023-03-24** Returned to the Senate with amendments `receipt` - **2023-04-03** Motion to concur filed `filing` - **2023-04-04** Senate concurred in House amendments; Roll Call 316: yeas 47, nays 1 - **2023-04-06** Signed by the President Pro Tempore `passage` - **2023-04-11** Signed by the Speaker `passage` - **2023-04-17** Signed by the President of the Senate `passage` - **2023-04-20** Public Law 26 `became-law` - **2023-04-20** Signed by the Governor `executive-signature` ## Source OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/139c28b3-0652-4530-b4b6-27161812a1e4`. Confidence: reported (aggregated from official Indiana legislature records).