A. Upon payment, the county treasurer will issue a temporary receipt. Within sixty (60) days of the date of the sale, upon verification of funds received, and after approval of all sales by the board of county commissioners, and after recordation, the county auditor will mail the tax deed to the name and address listed on the bid sheet. Deeds issued by the county auditor shall recite the following:
1. The total amount of all the delinquent taxes, penalties, interest and administrative costs which were paid for the execution and delivery of the deed;
2. The year for which the property was assessed, the year the property became delinquent, and the year the property was subject to tax sale;
3. A full description of the property; and
4. The name of the grantee.
B. When the deed is executed and delivered by the auditor, it shall be prima facie evidence of the regularity of all proceedings subsequent to the date the taxes initially became delinquent and of the conveyance of the property to the grantee in fee simple.
C. The deed issued by the county auditor under this section shall be recorded by the county recorder.
D. The fee for the recording shall be included in the administrative costs of the sale. (Ord. 3.65, 4-7-1997, eff. 4-28-1997)