Tax Lien Statute: Ind. Code § 6-1.1-24 Commissioner Certificate Sale (OTC) Available

Indiana Tax Sale Auctions & OTC Lands

Indiana conducts county tax lien sales primarily through SRI Services. Unsold certificates transfer to the County Commissioners and are auctioned with reduced redemption periods. Explore all 92 counties below for auction schedules, online bidding portals, and over-the-counter purchases.

State Legal Rules
Statutory Return: 10% to 15% Statutory Return (+5% on Overbid)
Redemption: 1 Year (Tax Sale) / 120 Days (Commissioner Certificate)
Primary Platform: SRI Services Online Auction

All 92 Counties in Indiana

Click any county for direct platform links, required deposit amounts, and lands available lists.

Marion County Pop: 968.460
Platform: SRI Services Online Auction
Official: Marion County Treasurer & Auditor
OTC Catalog View Details
Lake County Pop: 500.598
Platform: SRI Services Online Auction
Official: Lake County Treasurer & Auditor
OTC Catalog View Details
Allen County Pop: 394.545
Platform: SRI Services Online Auction
Official: Allen County Treasurer & Auditor
OTC Catalog View Details
Hamilton County Pop: 371.645
Platform: SRI Services Online Auction
Official: Hamilton County Treasurer & Auditor
OTC Catalog View Details
St. Joseph County Pop: 272.848
Platform: SRI Services Online Auction
Official: St. Joseph County Treasurer & Auditor
OTC Catalog View Details
Elkhart County Pop: 206.409
Platform: SRI Services Online Auction
Official: Elkhart County Treasurer & Auditor
OTC Catalog View Details
Tippecanoe County Pop: 188.792
Platform: SRI Services Online Auction
Official: Tippecanoe County Treasurer & Auditor
OTC Catalog View Details
Hendricks County Pop: 186.387
Platform: SRI Services Online Auction
Official: Hendricks County Treasurer & Auditor
OTC Catalog View Details
Vanderburgh County Pop: 179.810
Platform: SRI Services Online Auction
Official: Vanderburgh County Treasurer & Auditor
OTC Catalog View Details
Porter County Pop: 175.335
Platform: SRI Services Online Auction
Official: Porter County Treasurer & Auditor
OTC Catalog View Details
Johnson County Pop: 167.819
Platform: SRI Services Online Auction
Official: Johnson County Treasurer & Auditor
OTC Catalog View Details
Monroe County Pop: 139.342
Platform: SRI Services Online Auction
Official: Monroe County Treasurer & Auditor
OTC Catalog View Details
Madison County Pop: 132.504
Platform: SRI Services Online Auction
Official: Madison County Treasurer & Auditor
OTC Catalog View Details
Clark County Pop: 125.467
Platform: SRI Services Online Auction
Official: Clark County Treasurer & Auditor
OTC Catalog View Details
Delaware County Pop: 112.321
Platform: SRI Services Online Auction
Official: Delaware County Treasurer & Auditor
OTC Catalog View Details
LaPorte County Pop: 111.706
Platform: SRI Services Online Auction
Official: LaPorte County Treasurer & Auditor
OTC Catalog View Details
Vigo County Pop: 106.153
Platform: SRI Services Online Auction
Official: Vigo County Treasurer & Auditor
OTC Catalog View Details
Hancock County Pop: 86.166
Platform: SRI Services Online Auction
Official: Hancock County Treasurer & Auditor
OTC Catalog View Details
Bartholomew County Pop: 84.003
Platform: SRI Services Online Auction
Official: Bartholomew County Treasurer & Auditor
OTC Catalog View Details
Howard County Pop: 83.831
Platform: SRI Services Online Auction
Official: Howard County Treasurer & Auditor
OTC Catalog View Details
Floyd County Pop: 80.809
Platform: SRI Services Online Auction
Official: Floyd County Treasurer & Auditor
OTC Catalog View Details
Kosciusko County Pop: 80.364
Platform: SRI Services Online Auction
Official: Kosciusko County Treasurer & Auditor
OTC Catalog View Details
Boone County Pop: 76.120
Platform: SRI Services Online Auction
Official: Boone County Treasurer & Auditor
OTC Catalog View Details
Morgan County Pop: 73.227
Platform: SRI Services Online Auction
Official: Morgan County Treasurer & Auditor
OTC Catalog View Details
Grant County Pop: 66.200
Platform: SRI Services Online Auction
Official: Grant County Treasurer & Auditor
OTC Catalog View Details
Wayne County Pop: 66.127
Platform: SRI Services Online Auction
Official: Wayne County Treasurer & Auditor
OTC Catalog View Details
Warrick County Pop: 65.867
Platform: SRI Services Online Auction
Official: Warrick County Treasurer & Auditor
OTC Catalog View Details
Dearborn County Pop: 51.215
Platform: SRI Services Online Auction
Official: Dearborn County Treasurer & Auditor
OTC Catalog View Details
Henry County Pop: 48.929
Platform: SRI Services Online Auction
Official: Henry County Treasurer & Auditor
OTC Catalog View Details
Noble County Pop: 47.430
Platform: SRI Services Online Auction
Official: Noble County Treasurer & Auditor
OTC Catalog View Details
Jackson County Pop: 46.460
Platform: SRI Services Online Auction
Official: Jackson County Treasurer & Auditor
OTC Catalog View Details
Marshall County Pop: 46.352
Platform: SRI Services Online Auction
Official: Marshall County Treasurer & Auditor
OTC Catalog View Details
Shelby County Pop: 45.231
Platform: SRI Services Online Auction
Official: Shelby County Treasurer & Auditor
OTC Catalog View Details
Lawrence County Pop: 45.084
Platform: SRI Services Online Auction
Official: Lawrence County Treasurer & Auditor
OTC Catalog View Details
DeKalb County Pop: 44.198
Platform: SRI Services Online Auction
Official: DeKalb County Treasurer & Auditor
OTC Catalog View Details
Dubois County Pop: 43.546
Platform: SRI Services Online Auction
Official: Dubois County Treasurer & Auditor
OTC Catalog View Details
LaGrange County Pop: 40.907
Platform: SRI Services Online Auction
Official: LaGrange County Treasurer & Auditor
OTC Catalog View Details
Harrison County Pop: 40.006
Platform: SRI Services Online Auction
Official: Harrison County Treasurer & Auditor
OTC Catalog View Details
Montgomery County Pop: 38.573
Platform: SRI Services Online Auction
Official: Montgomery County Treasurer & Auditor
OTC Catalog View Details
Cass County Pop: 37.666
Platform: SRI Services Online Auction
Official: Cass County Treasurer & Auditor
OTC Catalog View Details
Putnam County Pop: 37.567
Platform: SRI Services Online Auction
Official: Putnam County Treasurer & Auditor
OTC Catalog View Details
Huntington County Pop: 36.781
Platform: SRI Services Online Auction
Official: Huntington County Treasurer & Auditor
OTC Catalog View Details
Adams County Pop: 36.288
Platform: SRI Services Online Auction
Official: Adams County Treasurer & Auditor
OTC Catalog View Details
Knox County Pop: 36.070
Platform: SRI Services Online Auction
Official: Knox County Treasurer & Auditor
OTC Catalog View Details
Miami County Pop: 35.402
Platform: SRI Services Online Auction
Official: Miami County Treasurer & Auditor
OTC Catalog View Details
Steuben County Pop: 34.917
Platform: SRI Services Online Auction
Official: Steuben County Treasurer & Auditor
OTC Catalog View Details
Whitley County Pop: 34.742
Platform: SRI Services Online Auction
Official: Whitley County Treasurer & Auditor
OTC Catalog View Details
Daviess County Pop: 33.656
Platform: SRI Services Online Auction
Official: Daviess County Treasurer & Auditor
OTC Catalog View Details
Jasper County Pop: 33.535
Platform: SRI Services Online Auction
Official: Jasper County Treasurer & Auditor
OTC Catalog View Details
Jefferson County Pop: 33.056
Platform: SRI Services Online Auction
Official: Jefferson County Treasurer & Auditor
OTC Catalog View Details
Gibson County Pop: 32.904
Platform: SRI Services Online Auction
Official: Gibson County Treasurer & Auditor
OTC Catalog View Details
Clinton County Pop: 32.730
Platform: SRI Services Online Auction
Official: Clinton County Treasurer & Auditor
OTC Catalog View Details
Greene County Pop: 31.196
Platform: SRI Services Online Auction
Official: Greene County Treasurer & Auditor
OTC Catalog View Details
Wabash County Pop: 30.670
Platform: SRI Services Online Auction
Official: Wabash County Treasurer & Auditor
OTC Catalog View Details
Ripley County Pop: 29.227
Platform: SRI Services Online Auction
Official: Ripley County Treasurer & Auditor
OTC Catalog View Details
Wells County Pop: 28.555
Platform: SRI Services Online Auction
Official: Wells County Treasurer & Auditor
OTC Catalog View Details
Washington County Pop: 28.205
Platform: SRI Services Online Auction
Official: Washington County Treasurer & Auditor
OTC Catalog View Details
Jennings County Pop: 27.622
Platform: SRI Services Online Auction
Official: Jennings County Treasurer & Auditor
OTC Catalog View Details
Clay County Pop: 26.460
Platform: SRI Services Online Auction
Official: Clay County Treasurer & Auditor
OTC Catalog View Details
Decatur County Pop: 26.399
Platform: SRI Services Online Auction
Official: Decatur County Treasurer & Auditor
OTC Catalog View Details
Posey County Pop: 25.040
Platform: SRI Services Online Auction
Official: Posey County Treasurer & Auditor
OTC Catalog View Details
White County Pop: 24.917
Platform: SRI Services Online Auction
Official: White County Treasurer & Auditor
OTC Catalog View Details
Scott County Pop: 24.657
Platform: SRI Services Online Auction
Official: Scott County Treasurer & Auditor
OTC Catalog View Details
Randolph County Pop: 24.216
Platform: SRI Services Online Auction
Official: Randolph County Treasurer & Auditor
OTC Catalog View Details
Fayette County Pop: 23.362
Platform: SRI Services Online Auction
Official: Fayette County Treasurer & Auditor
OTC Catalog View Details
Starke County Pop: 23.206
Platform: SRI Services Online Auction
Official: Starke County Treasurer & Auditor
OTC Catalog View Details
Franklin County Pop: 23.096
Platform: SRI Services Online Auction
Official: Franklin County Treasurer & Auditor
OTC Catalog View Details
Owen County Pop: 21.532
Platform: SRI Services Online Auction
Official: Owen County Treasurer & Auditor
OTC Catalog View Details
Sullivan County Pop: 20.757
Platform: SRI Services Online Auction
Official: Sullivan County Treasurer & Auditor
OTC Catalog View Details
Carroll County Pop: 20.525
Platform: SRI Services Online Auction
Official: Carroll County Treasurer & Auditor
OTC Catalog View Details
Fulton County Pop: 20.358
Platform: SRI Services Online Auction
Official: Fulton County Treasurer & Auditor
OTC Catalog View Details
Jay County Pop: 20.032
Platform: SRI Services Online Auction
Official: Jay County Treasurer & Auditor
OTC Catalog View Details
Spencer County Pop: 19.910
Platform: SRI Services Online Auction
Official: Spencer County Treasurer & Auditor
OTC Catalog View Details
Orange County Pop: 19.638
Platform: SRI Services Online Auction
Official: Orange County Treasurer & Auditor
OTC Catalog View Details
Perry County Pop: 19.209
Platform: SRI Services Online Auction
Official: Perry County Treasurer & Auditor
OTC Catalog View Details
Rush County Pop: 16.847
Platform: SRI Services Online Auction
Official: Rush County Treasurer & Auditor
OTC Catalog View Details
Fountain County Pop: 16.731
Platform: SRI Services Online Auction
Official: Fountain County Treasurer & Auditor
OTC Catalog View Details
Parke County Pop: 16.484
Platform: SRI Services Online Auction
Official: Parke County Treasurer & Auditor
OTC Catalog View Details
Brown County Pop: 15.653
Platform: SRI Services Online Auction
Official: Brown County Treasurer & Auditor
OTC Catalog View Details
Vermillion County Pop: 15.417
Platform: SRI Services Online Auction
Official: Vermillion County Treasurer & Auditor
OTC Catalog View Details
Tipton County Pop: 15.256
Platform: SRI Services Online Auction
Official: Tipton County Treasurer & Auditor
OTC Catalog View Details
Newton County Pop: 13.960
Platform: SRI Services Online Auction
Official: Newton County Treasurer & Auditor
OTC Catalog View Details
Pulaski County Pop: 12.385
Platform: SRI Services Online Auction
Official: Pulaski County Treasurer & Auditor
OTC Catalog View Details
Pike County Pop: 12.106
Platform: SRI Services Online Auction
Official: Pike County Treasurer & Auditor
OTC Catalog View Details
Blackford County Pop: 11.893
Platform: SRI Services Online Auction
Official: Blackford County Treasurer & Auditor
OTC Catalog View Details
Crawford County Pop: 10.438
Platform: SRI Services Online Auction
Official: Crawford County Treasurer & Auditor
OTC Catalog View Details
Switzerland County Pop: 10.019
Platform: SRI Services Online Auction
Official: Switzerland County Treasurer & Auditor
OTC Catalog View Details
Martin County Pop: 9897
Platform: SRI Services Online Auction
Official: Martin County Treasurer & Auditor
OTC Catalog View Details
Benton County Pop: 8729
Platform: SRI Services Online Auction
Official: Benton County Treasurer & Auditor
OTC Catalog View Details
Warren County Pop: 8518
Platform: SRI Services Online Auction
Official: Warren County Treasurer & Auditor
OTC Catalog View Details
Union County Pop: 6973
Platform: SRI Services Online Auction
Official: Union County Treasurer & Auditor
OTC Catalog View Details
Ohio County Pop: 6004
Platform: SRI Services Online Auction
Official: Ohio County Treasurer & Auditor
OTC Catalog View Details

How Tax Sales Operate in Indiana

Under Ind. Code § 6-1.1-24, delinquent property taxes follow a precise statutory timeline. Understanding the difference between bidding on Tax Lien and purchasing over-the-counter is essential for investors.

Bidding & Auction Process

Auctions are conducted online via SRI Services Online Auction or in person by the County Treasurer & Auditor. Winning bidders are required to tender payment via wire transfer, certified check, or ACH within statutory deadlines.

Over-The-Counter Lands (Commissioner Certificate Sale (OTC))

In Indiana, unsold properties or tax lien certificates become available as Commissioner Certificate Sale (OTC). Buyers can purchase these parcels directly over-the-counter without attending an open outcry auction.

Investor Auction Liquidity

Need Fast Capital to Bid in Marion County?

Most tax deed auctions require cash or cashier's checks within 24–48 hours. Compare pre-approved hard money loans, transactional funding, and bridge loans for tax sale investors in Indiana.

24-48h Funding
Same-week wire
No Personal Income
Asset-based equity
Up to 90% LTC
Purchase & rehab
Pre-Auction Matching
Compare Top 5 Lenders
Rates starting at 8.75% • Fast approval
Get Pre-Approved Online

No impact on personal credit score. Instant soft-pull eligibility.