Lake County, Indiana — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → indiana. This page covers how Lake County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• County seat: Crown Point · Population: 498,628 (2020 census) · Recording unit: county
• FIPS: 18089
• Parent legal framework: indiana
• Selling authority: County Auditor (Treasurer Tax Sales and Commissioner Tax Sales); County Sheriff (mortgage foreclosure sales)

C1. Local Tax Sale

Sale Types

Lake County conducts two distinct tax sale types under IC 6-1.1-24/25:

1. Treasurer Tax Sale — the annual delinquency auction (properties with unpaid prior-year Spring installment taxes). Run under IC 6-1.1-24, with the Auditor’s Tax Sale Department administering.
2. Commissioner Tax Sale — a secondary auction of certificates that did not sell at the Treasurer Sale; certificates previously issued to the Lake County Board of Commissioners are re-offered at public auction per IC 6-1.1-24.

Platform

• Treasurer Tax Sale platform: SRI Services / properties.sriservices.com — the Treasurer’s office links bidders directly to: https://properties.sriservices.com/properties?searchText=&saleType=A&saleFormat=&state=IN&county=Lake&saleStatus=&saleDate=AF (labeled “Lake County 2025 Tax Sale Properties”). Source: https://www.lakecountyin.gov/departments/treasurer (retrieved 2026-06-02)
• Commissioner Tax Sale platform: Onyx Electronics online auction — https://www.onyxelectronics.com/ — all Commissioner Sales “occur in an online format and not in person” per Ordinance No. 1501A §1 (adopted November 12, 2024). Source: https://www.lakecountyin.gov/dA/e0bc710ca4602476f298195e7f3727bf/pdfFile/2026%20LAKE%20COUNTY%20COMMISSIONERS%20TAX%20SALE.pdf (retrieved 2026-06-02); https://www.lakecountyin.gov/departments/auditor-taxsales/Registration-Portals (retrieved 2026-06-02)
• Historical legacy SRI portal (no longer primary for Commissioner sales, may still list Treasurer sale properties): https://legacy.sri-taxsale.com/County/Lake (connection refused as of 2026-06-02)

Sale Calendar

• Treasurer Tax Sale: annual; statute requires sale between August 1 and November 1 (IC 6-1.1-24-5); Lake County’s own page states sales occur “between July 1st and March 1st” with the sale “no later than 171 days after the list is certified to the Auditor.” Source: https://www.lakecountyin.gov/departments/treasurer-taxsaleinfo (retrieved 2026-06-02)
• Commissioner Tax Sale 2026 (next known): May 4–7, 2026 (online via onyxelectronics.com). Registration window: February 4–20, 2026 (online 24 hrs/day at onyxelectronics.com; in-person at Auditor’s office Mon–Fri 9 am–2:30 pm). Source: https://www.lakecountyin.gov/dA/e0bc710ca4602476f298195e7f3727bf/pdfFile/2026%20LAKE%20COUNTY%20COMMISSIONERS%20TAX%20SALE.pdf (retrieved 2026-06-02)
• Delinquent list certified: “on or before July 1 each year, or 51 days after the tax payment due date”; certified letters sent to owners and names published in two local newspapers. Source: https://www.lakecountyin.gov/departments/treasurer-taxsaleinfo (retrieved 2026-06-02)
• Delinquent list publication (2026 Commissioner Sale): The Times, Post Tribune, and Gary Crusader on February 23, March 2, and March 9, 2026. Source: 2026 Commissioners Tax Sale PDF (retrieved 2026-06-02)

Registration & Deposit

Commissioner Tax Sale (Ordinance No. 1501A, Nov. 12, 2024 — current governing ordinance):

• Registration: in person at Lake County Auditor’s Office or online at onyxelectronics.com; bidder must sign, date, and print name on a Bidder’s Contract binding them to all local rules.
• $600 total to register for the 2026 Commissioner Sale (in-person):$100 non-refundable “paddle fee” (IC 6-1.1-24-16) deposited into County General Fund + $500 registration fee applied to any winning bid or refunded if no winning bid (wire payment for online). Source: 2026 Commissioner Sale PDF (retrieved 2026-06-02); Ordinance No. 1501A §§2–3 (retrieved 2026-06-02)
• Online registrants pay by wire payment; refunds of the $500 deposit “normally take a minimum of 60 days to process.”

Bidder eligibility rules (Ordinance No. 1501A):

1. Bidder (individually or via business entity, principals, agents) must not owe delinquent property taxes in any Indiana county (including Lake) and must not have open bankruptcies — registration may be rejected immediately and fees/bids subject to forfeiture.
2. Bidders may not bid on behalf of or at the direction of any other person/entity; purchase funds must come from the bidder’s own funds and bank account — third-party funding prohibited.
3. Corporations, LLCs, and partnerships must be represented by licensed legal counsel for IC 6-1.1-25-4.5 and 4.6 notices and must attend all Lake Circuit Court tax deed hearings; must provide current Indiana Secretary of State Certificate of Existence/Authorization (IC 34-9-1-1).
4. Registration name = certificate name — the name used to register is the name that appears on the tax sale certificate and tax deed; no changes permitted after filing.
5. All certificate assignments must be signed, notarized, and filed with the Auditor Tax Sale Department before the Verified Petition for Tax Deed is filed with the Circuit Court. Source: Ordinance No. 1501A (Nov. 12, 2024), https://www.lakecountyin.gov/departments/auditor-taxsales/Forms-and-Resources (retrieved 2026-06-02)

Delinquent List

• Available on the SRI Services platform: https://properties.sriservices.com (for Treasurer Sales); Onyx Electronics portal (for Commissioner Sales).
• Published in The Times, Post Tribune, and Gary Crusader (three weeks) per 2026 notice. Source: 2026 Commissioner Sale PDF (retrieved 2026-06-02)
• Direct delinquent-list URL: https://properties.sriservices.com/properties?searchText=&saleType=A&saleFormat=&state=IN&county=Lake&saleStatus=&saleDate=AF&saleDateVal=&sortBy=&sortOrder=

Minimum Bid & Payment

• Minimum bid = all delinquent taxes, special assessments, penalties, interest, and costs through the current year (IC 6-1.1-24-5). Source: https://www.lakecountyin.gov/departments/treasurer-taxsaleinfo (retrieved 2026-06-02)
• Winning bids payable same day as sale (Treasurer Sale); Commissioner Sale payment deadline set by online instructions/bidder receipt.
• Payment by cashier’s check or money order payable to Lake County Treasurer (in-person); wire for online.

C2. Local Redemption → framework: right-of-redemption

• Redemption period: 1 year from the date of sale (IC 6-1.1-25-4); 120-day period for certain county-held certificates. Source: indiana
• Where to redeem: Lake County Treasurer’s Office — redemption payments made in full with certified funds: cashier’s check, money order (payable to the Lake County Treasurer), or cash. Source: Redemption Information PDF, https://www.lakecountyin.gov/departments/auditor-taxsales/Forms-and-Resources (retrieved 2026-06-02)
• Contact for redemption / title questions: Lake County Auditor Tax Sale Department, (219) 755-3155. Source: Redemption Information PDF (retrieved 2026-06-02); https://www.lakecountyin.gov/departments/treasurer-taxsaleinfo (retrieved 2026-06-02)
• Local fee note: “Redeeming a parcel from the tax sale does not give you any rights or ownerships. You are only redeeming on behalf of the current owner.” Source: Redemption Information PDF (retrieved 2026-06-02)
• Deviations from state default: None identified beyond the payment-method specificity above (certified funds only). State formula (110%/115% of minimum bid + 5%/yr on overbid and subs + notice/title/attorney costs) applies per IC 6-1.1-25-2.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

▸ For Investors / Operators — Lake County Indiana operates two distinct tax sale types: the annual Treasurer Tax Sale (SRI Services platform; late summer/fall) and the Commissioner Tax Sale of unsold certificates (Onyx Electronics online platform; 2026 sale was May 4–7). Ordinance No. 1501A (Nov. 12, 2024) governs Commissioner Sales: the $600 registration fee ($100 non-refundable paddle fee + $500 deposit) is required, no proxy bidding, third-party funding is prohibited, and entity bidders must be represented by licensed Indiana legal counsel at all Lake Circuit Court tax deed hearings and must provide an Indiana Secretary of State Certificate of Existence. The Court Order for Tax Deed must be delivered to the Auditor Tax Sale Department within 150 days of the hearing date; failure in Commissioner Sales triggers a 25% penalty on the purchase price.

▸ For Former Owners — Surplus (overbid proceeds above the minimum bid) is held by the Lake County Auditor’s Office, Tax Sale Department (Building A, 2nd Floor, 2293 N. Main Street, Crown Point, IN 46307; Kristi Sierra, (219) 755-3155 ext. 135). The claim is a verified written claim to the Auditor/Treasurer under IC 6-1.1-24-7; no online claim form was published as of 2026-06-02 — contact the department directly for current procedure. The deadline is three years from the date the surplus was received; after that, funds transfer to the County General Fund and are not recoverable.

• Claim filing venue: Lake County Auditor’s Office, Tax Sale Department — Auditor and Treasurer jointly approve verified claims and issue warrants (IC 6-1.1-24-7).
  • Address: Building A, 2nd Floor, 2293 N. Main Street, Crown Point, IN 46307
  • Phone: (219) 755-3155 (Kristi Sierra, Supervisor, ext. 135; Jessica Keppner, Clerk, ext. 136)
  • Source: https://www.lakecountyin.gov/departments/auditor-taxsales (retrieved 2026-06-02)
• Claim form: No separate Lake County surplus-claim form identified on the Auditor’s forms page; the claim is a verified written claim to the Auditor/Treasurer under IC 6-1.1-24-7. The Auditor’s forms page lists general forms only (combination request, mailing address change, etc.) — no surplus-specific form published online as of 2026-06-02. Contact Tax Sale Department at (219) 755-3155 to obtain current claim procedure. Source: https://www.lakecountyin.gov/departments/auditor/forms-c (retrieved 2026-06-02)
• Local deadline notes: 3 years from date surplus received (IC 6-1.1-24-7); unclaimed funds transfer to County General Fund and are thereafter unavailable. No county ordinance identified shortening or extending this period.
• Unclaimed-funds list published: not confirmed published online; contact Auditor Tax Sale Department.
• Contact: Kristi Sierra (Supervisor), (219) 755-3155 ext. 135; Jessica Keppner (Clerk), ext. 136. Source: https://www.lakecountyin.gov/departments/auditor-taxsales (retrieved 2026-06-02)

C4. Offices & Contacts

Sources: https://www.lakecountyin.gov/departments/treasurer (retrieved 2026-06-02); https://www.lakecountyin.gov/departments/auditor (retrieved 2026-06-02); https://www.lakecountyin.gov/departments/clerk (retrieved 2026-06-02); https://www.lakecountyin.gov/departments/recorder (retrieved 2026-06-02); https://www.lakecountyin.gov/departments/sheriff (retrieved 2026-06-02)

C5. Local Procedure Notes

Governing local ordinance: Ordinance No. 1501A (adopted November 12, 2024), repealing and replacing Ordinance No. 1449B (Aug. 11, 2020) and its amendment No. 1449B-1 (Feb. 8, 2022). Source: https://www.lakecountyin.gov/departments/auditor-taxsales/Forms-and-Resources (retrieved 2026-06-02)

Key local rules (Ordinance No. 1501A):

1. All Commissioner Sales are online (onyxelectronics.com) — not in person (§1).
2. $100 non-refundable paddle fee + $500 refundable registration deposit for Commissioner Sales (§§2–3).
3. No proxy/straw bidding — bidders must bid on their own behalf from their own funds; third-party-funded bids constitute fraud upon the Lake Circuit Court Tax Sale Process (§5).
4. Corporations/LLCs/partnerships require licensed legal counsel for IC 6-1.1-25-4.5/4.6 notices and all Lake Circuit Court tax deed hearings; must supply Indiana Secretary of State Certificate of Existence/Authorization (§17).
5. Court Order for Tax Deed must be delivered to the Auditor Tax Sale Department within 150 days of the court hearing date, together with the Sales Disclosure Form, recording fees, and payment of any remaining/subsequent taxes. Failure in Commissioner Sales → order vacated + 25% penalty on purchase price. Failure in Treasurer Sales → order vacated + refund of tax sale surplus only (§§14–15).
6. Recording fees: $10 cashier's check/money order payable to Lake County Auditor +$25 payable to Lake County Recorder, per parcel. Source: “Submitting Court Order for Issuance of Deed” PDF (retrieved 2026-06-02)
7. Form 137B (County Form 137B, Revised 2001 — SBOA-prescribed “Statement of Costs Paid on Tax Sale Property”): certificate holders must timely file this form with the Auditor Tax Sale Department to be reimbursed from the redemption amount for attorney fees/notice costs (IC 6-1.1-25-4.5), title search costs, and subsequent taxes paid (IC 6-1.1-25-2). Must include proof of payment (copy of check or cash receipt). Source: County Form 137B PDF (retrieved 2026-06-02); Ordinance No. 1501A §12.
8. Title search required: all buyers must obtain a commercially-issued title search to identify persons with a substantial property interest of record who must receive post-sale certified mail notice (§8).
9. Post-sale notices (IC 6-1.1-25-4.5 and 4.6): certificate, title work, and certified mail notices must be reviewed by the Auditor’s Office staff and/or Auditor’s legal counsel before attending a court hearing to issue a tax deed (§9).
10. Federal tax lien acknowledgment: all buyers acknowledge IRS Federal Tax Lien Consent Form obligations; purchases are subject to federal tax liens filed ≤90 days before redemption period expiration and the government’s 120-day post-sale redemption right (§13).

Deviations from state default:

• 150-day local deadline for delivering the Court Order for Tax Deed to the Auditor (stricter local rule; state deadline under IC 6-1.1-25-4 does not specify this window).
• 25% penalty on purchase price for failure to deliver in Commissioner Sales (local rule; not in IC).
• Mandatory licensed legal counsel for entity bidders at all tax deed hearings (local rule under IC 34-9-1-1).

Notable quirks:

• Lake County’s Treasurer Tax Sale page states the statutory sale window as “July 1 to March 1” — this appears to reflect the county’s extended window for unsold properties through the Commissioner Sale cycle, not a deviation from IC 6-1.1-24-5’s Aug 1–Nov 1 Treasurer Sale window.
• The Auditor’s office creates and records the tax deed on behalf of the buyer once all requirements are met (“we create and record the deed for you”). Source: “Submitting Court Order for Issuance of Deed” PDF (retrieved 2026-06-02)

C6. Records Access

• Parcel / assessment search: https://engage.xsoftinc.com/lake/DataOnly (XSoft Engage — Lake County Assessor parcel records). Source: https://www.lakecountyin.gov/departments/assessor (retrieved 2026-06-02)
• Assessor portal: https://engage.xsoftinc.com/lake/ (Lake County’s “citizen engagement portal”). Source: https://www.lakecountyin.gov/departments/assessor (retrieved 2026-06-02)
• Recorder / deed search: http://www.lcrecorder.com/records/search/ (Lake County Recorder — search and purchase recorded documents). Source: https://www.lakecountyin.gov/departments/recorder (retrieved 2026-06-02)
• GIS map: https://lakecountyhub-lakeingispro.hub.arcgis.com/ (Lake County Indiana GIS Hub). Source: https://www.lakecountyin.gov/departments/auditor-taxsales (retrieved 2026-06-02)
• Tax payment portal: https://in-lake.publicaccessnow.com/ (search property tax records and pay by credit card or e-check). Source: https://www.lakecountyin.gov/departments/tax-search (retrieved 2026-06-02)
• Property tax records (GovernMax): https://in-lake-treasurer2.governmax.com/collectmax/collect30.asp (Treasurer’s system). Source: https://www.lakecountyin.gov/departments/assessor (retrieved 2026-06-02)
• Sheriff sale listings: https://www.lakecountyin.gov/departments/sheriff/sheriff-sale-listings-c/ (current, final, and future sale documents). Source: https://www.lakecountyin.gov/departments/sheriff (retrieved 2026-06-02)
• Tax Sale properties (SRI): https://properties.sriservices.com/properties?searchText=&saleType=A&saleFormat=&state=IN&county=Lake&saleStatus=&saleDate=AF (Treasurer Sale delinquent list / property listings). Source: https://www.lakecountyin.gov/departments/treasurer (retrieved 2026-06-02)
• Commissioner Tax Sale properties: https://www.onyxelectronics.com/ (Onyx Electronics platform for Commissioner Sale). Source: https://www.lakecountyin.gov/departments/auditor-taxsales/Registration-Portals (retrieved 2026-06-02)

C7. Meta

sources:

• {type: official_county_page, url: “https://www.lakecountyin.gov/departments/treasurer”, retrieved: 2026-06-02}
• {type: official_county_page, url: “https://www.lakecountyin.gov/departments/treasurer-taxsaleinfo”, retrieved: 2026-06-02}
• {type: official_county_page, url: “https://www.lakecountyin.gov/departments/auditor”, retrieved: 2026-06-02}
• {type: official_county_page, url: “https://www.lakecountyin.gov/departments/auditor-taxsales”, retrieved: 2026-06-02}
• {type: official_county_page, url: “https://www.lakecountyin.gov/departments/auditor-taxsales/Forms-and-Resources”, retrieved: 2026-06-02}
• {type: official_county_page, url: “https://www.lakecountyin.gov/departments/auditor-taxsales/Registration-Portals”, retrieved: 2026-06-02}
• {type: official_county_page, url: “https://www.lakecountyin.gov/departments/auditor-taxsales/2026-commissioners-tax-sale”, retrieved: 2026-06-02}
• {type: official_county_page, url: “https://www.lakecountyin.gov/departments/auditor/forms-c”, retrieved: 2026-06-02}
• {type: official_county_page, url: “https://www.lakecountyin.gov/departments/clerk”, retrieved: 2026-06-02}
• {type: official_county_page, url: “https://www.lakecountyin.gov/departments/recorder”, retrieved: 2026-06-02}
• {type: official_county_page, url: “https://www.lakecountyin.gov/departments/sheriff”, retrieved: 2026-06-02}
• {type: official_county_page, url: “https://www.lakecountyin.gov/departments/assessor”, retrieved: 2026-06-02}
• {type: official_county_page, url: “https://www.lakecountyin.gov/departments/tax-search”, retrieved: 2026-06-02}
• {type: official_county_document_pdf, note: “2026 Lake County Commissioners Tax Sale flyer — sale dates, registration window, fees, platform”, url: “https://www.lakecountyin.gov/dA/e0bc710ca4602476f298195e7f3727bf/pdfFile/2026%20LAKE%20COUNTY%20COMMISSIONERS%20TAX%20SALE.pdf”, retrieved: 2026-06-02}
• {type: official_county_ordinance_pdf, note: “Ordinance No. 1501A — current Lake County Tax Sale Local Rules, adopted November 12, 2024”, url: “https://www.lakecountyin.gov/departments/auditor-taxsales/Forms-and-Resources/Lake County Indiana Local Tax Sale Ordinance.pdf”, retrieved: 2026-06-02}
• {type: official_county_document_pdf, note: “Redemption Information — certified funds required; contact (219) 755-3155”, url: “https://www.lakecountyin.gov/departments/auditor-taxsales/Forms-and-Resources/Redemption Information.pdf”, retrieved: 2026-06-02}
• {type: official_county_form_pdf, note: “County Form 137B (SBOA Revised 2001) — Statement of Costs Paid on Tax Sale Property; filed with Auditor Tax Sale Dept for cost reimbursement”, url: “https://www.lakecountyin.gov/departments/auditor-taxsales/Forms-and-Resources/County Form 137B.pdf”, retrieved: 2026-06-02}
• {type: official_county_document_pdf, note: “Submitting Court Order for Issuance of Deed — recording fees $10 (Auditor) +$25 (Recorder) per parcel; 150-day deadline”, url: “https://www.lakecountyin.gov/departments/auditor-taxsales/Forms-and-Resources/Submitting Court Order for Issuance of Deed.pdf”, retrieved: 2026-06-02}
• {type: official_county_document_pdf, note: “Tips for Success — bidder guidance: use parcel number not address; lien only; IC Title 6 Sec 1.1 Chp. 24 & 25”, url: “https://www.lakecountyin.gov/departments/auditor-taxsales/Forms-and-Resources/Tips for Success.pdf”, retrieved: 2026-06-02}
• {type: auction_platform, url: “https://www.onyxelectronics.com/”, retrieved: 2026-06-02}
• {type: auction_platform, url: “https://properties.sriservices.com/”, retrieved: 2026-06-02}
• {type: records_portal, url: “https://engage.xsoftinc.com/lake/DataOnly”, retrieved: 2026-06-02}
• {type: records_portal, url: “http://www.lcrecorder.com/records/search/”, retrieved: 2026-06-02}
• {type: records_portal, url: “https://lakecountyhub-lakeingispro.hub.arcgis.com/”, retrieved: 2026-06-02}
• {type: records_portal, url: “https://in-lake.publicaccessnow.com/”, retrieved: 2026-06-02}
• {type: parent_state_framework, url: “https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-24-7/”, retrieved: 2026-06-01}
• {type: parent_state_framework, url: “https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-24-7-5/”, retrieved: 2026-06-01}

needs_verification:

• Surplus/excess proceeds unclaimed-funds list: not confirmed published online by Lake County; contact Auditor Tax Sale Dept at (219) 755-3155 to confirm if a public list exists.
• Treasurer Tax Sale (annual fall sale) specific registration portal and deposit/fee structure: the 2026 Commissioner Sale flyer describes the Commissioner Sale fees ($600); the Treasurer Sale fee structure (and whether it differs) was not confirmed from a retrieved Treasurer-Sale-specific official document. The Treasurer Sale page links to properties.sriservices.com but did not display a registration fee schedule.
• Exact dates of the most recent Treasurer Tax Sale (fall 2025): the “Prior Year Sale Dates” PDF is a scanned image without OCR text; content not extracted.
• Sheriff sale surplus claim procedure and venue for mortgage-foreclosure surplus: sheriff sale listing PDFs are on Dropbox (not retrieved); surplus distribution for mortgage foreclosure sales → contact Sheriff at (219) 755-3400 or see listings at https://www.lakecountyin.gov/departments/sheriff/sheriff-sale-listings-c/
• GIS Hub URL confirmed as lakecountyhub-lakeingispro.hub.arcgis.com but page returned minimal content; confirm accessibility.
• GovernMax portal (in-lake-treasurer2.governmax.com) returned connection refused; current operational status unknown — use https://in-lake.publicaccessnow.com/ as alternative tax payment portal.

cross_links: indiana, right-of-redemption, surplus-funds, third-party-recovery-rules, surplus-recovery-fee-cap, tyler-v-hennepin-county, jones-v-flowers, mennonite-v-adams, mullane-v-central-hanover, bankruptcy-automatic-stay, federal-tax-lien-redemption, mortgagee-redemption, due-process-notice, treasurer-sale, sheriff-sale

changelog:

• 2026-06-02 — Initial population. Primary sources fetched: Lake County Treasurer and Auditor official department pages, Auditor Tax Sale department page, Forms & Resources section (7 PDFs retrieved and read via image OCR), Registration Portals page, 2026 Commissioner Tax Sale flyer PDF, Clerk/Recorder/Sheriff/Assessor pages. Key findings: Commissioner Sales are online via onyxelectronics.com (Ordinance No. 1501A, Nov. 12, 2024); $600 registration ($100 non-refundable paddle fee + $500 deposit); May 4–7, 2026 next Commissioner Sale; registration Feb 4–20, 2026. Treasurer Sales use SRI Services / properties.sriservices.com. Redemption paid to Treasurer in certified funds; contact (219) 755-3155. Tax deed recording:$10 (Auditor) + $25 (Recorder) per parcel; 150-day Court Order delivery deadline with 25% penalty for Commissioner Sale failures. Form 137B required for cost reimbursement. Surplus claim filed with Auditor/Treasurer per IC 6-1.1-24-7 (3-year deadline). gap_score 7 (all remaining points are honest needs_verification row-2 gaps only).

▸ For Investors / Operators — Lake County Indiana operates two distinct tax sale types: the annual Treasurer Tax Sale (SRI Services platform; late summer/fall) and the Commissioner Tax Sale of unsold certificates (Onyx Electronics online platform; 2026 sale was May 4–7). Ordinance No. 1501A (Nov. 12, 2024) governs Commissioner Sales: the $600 registration fee ($100 non-refundable paddle fee + $500 deposit) is required, no proxy bidding, third-party funding is prohibited, and entity bidders must be represented by licensed Indiana legal counsel at all Lake Circuit Court tax deed hearings and must provide an Indiana Secretary of State Certificate of Existence. The Court Order for Tax Deed must be delivered to the Auditor Tax Sale Department within 150 days of the hearing date; failure in Commissioner Sales triggers a 25% penalty on the purchase price.

▸ For Former Owners — Surplus (overbid proceeds above the minimum bid) is held by the Lake County Auditor’s Office, Tax Sale Department (Building A, 2nd Floor, 2293 N. Main Street, Crown Point, IN 46307; Kristi Sierra, (219) 755-3155 ext. 135). The claim is a verified written claim to the Auditor/Treasurer under IC 6-1.1-24-7; no online claim form was published as of 2026-06-02 — contact the department directly for current procedure. The deadline is three years from the date the surplus was received; after that, funds transfer to the County General Fund and are not recoverable.

Legal information, not legal advice. Statutes and local rules change; verify all procedures against current official sources before acting. Last verified: 2026-06-02.