§ 95.26  INABILITY TO DETERMINE OWNERSHIP; DECLARING VEHICLE ABANDONED.
   If:
   (A)   The owner or lienholder under § 95.28 does not appear and pay all costs; or
   (B)   The owner of a vehicle cannot be determined by a search conducted under § 95.29; the vehicle is considered abandoned and must be disposed of under this chapter.
(IC  9-22-1-7)