Section 36-9-37-24 - Delinquent assessments; sale of property(a) This section does not apply to a municipality if the legislative body of the municipality adopts an ordinance providing that this section does not apply to the municipality.(b) After the county auditor receives the list of delinquencies from the municipal fiscal officer under section 23 of this chapter, the real property on the list is subject to collection by the county treasurer in the same way that delinquent property taxes are collected and may be sold in the manner that property is sold for taxes. The owners and purchasers of the property have the same rights and remedies as the owners and purchasers would have at a tax sale.(c) The county auditor shall issue a county warrant for the principal, interest, and penalty to the municipal fiscal officer originally charged with the collection of the principal, interest, and penalty after the following:(1) The collection of the principal, interest, and penalty.(2) Settlement for principal, interest, and penalty by the county treasurer.(d) This section does not require a county or any of the county's officers to include the amount of delinquent principal, interest, or penalty in a certificate of sale to the county.(e) If a county or municipal officer fails to perform the officer's duties under this section or section 20(a) of this chapter, a person aggrieved by the failure may bring an action against the officer to compel performance.As added by P.L. 98-1993, SEC.8. Amended by P.L. 172-1994, SEC.3.