Indiana Code
Ind. Code § 32-21-7-1 (2026)
Establishing title; payment of taxes and special assessments by adverse possessor; exception for governmental entities and exempt organizations
✓ current as of May 2026
Sec. 1. (a) Except as provided in subsection (b), in an action to establish title to real property, possession of the real property is not adverse to the owner in a manner as to establish title to the real property unless the adverse possessor pays all taxes and special assessments that the adverse possessor reasonably believes in good faith to be due on the real property during the period the adverse possessor claims to have adversely possessed the real property. However, this section does not relieve any adverse possessor from proving all the elements of title by adverse possession required by law.
(b) A governmental entity or an entity exempt from federal income taxation under Section 501 of the Internal Revenue Code may claim title to real property by adverse possession without having paid all taxes and special assessments due on the real property during the period of adverse possession if an adjacent property owned by the entity was exempt from the payment of property taxes and special assessments during the period of adverse possession.
[Pre-2002 Recodification Citation: 32-1-20-1.]
As added by P.L.2-2002, SEC.6. Amended by P.L.171-2006, SEC.7; P.L.94-2014, SEC.6; P.L.51-2017, SEC.1.
Notes of Decisions
Cited in 33
cases (1 in the last 5 years), 2003–2025 · leading case: Fraley v. Minger, 829 N.E.2d 476 (Ind. 2005).
Fraley v. Minger, 829 N.E.2d 476 (Ind. 2005). “s to establish title or rights in and to such land or real estate unless such adverse possessor or claimant shall have paid and discharged all taxes and special assessments of every nature falling due on such land or real estate during the period he claims to have possessed the…”
Hoose v. Doody, 886 N.E.2d 83 (Ind. Ct. App. 2008). “In addition, Indiana Code Section 32-21-7-1 requires the claimant or adverse possessor to pay and discharge "all taxes and special assessments that the adverse possessor or claimant reasonably believes in good faith to be due on the land or real estate during the period the…”
Piles v. Gosman, 851 N.E.2d 1009 (Ind. Ct. App. 2006). “, this section provided: In any suit to establish title to land or real estate, possession of the land or real estate is not adverse to the owner in a manner as to establish title or rights in and to the land or real estate unless the adverse possessor or claimant pays and…”
Larry Edward Flick v. Jewell Reuter, 5 N.E.3d 372 (Ind. Ct. App. 2014). “In determining that Reuter had satisfied the elements of adverse possession, the trial court noted that she had complied with Indiana Code section 32-21-7-1, which requires an adverse possessor to pay all required land or real-estate taxes.”
Daisy Farm Ltd. P'ship v. Morrolf, 915 N.E.2d 480 (Ind. Ct. App. 2009). “Citing Ind.Code Ann. § 32-21-7-1 and Fraley v. Minger, 829 N.”
Floyd v. Inskeep, 837 N.E.2d 569 (Ind. Ct. App. 2005). “Ind.Code § 32-21-7-1. When Indiana Code Section 32-21-7-1, formerly codified as part of Acts 1927, Chapter 42, Section 1 at page 119, was first enacted, some legal scholars expected it to "blow[ ] the lid off the kettle" with regard to the doctrine of adverse possession.”
Celebration Worship Ctr., Inc. v. Patrick Tucker & Carolyn P. Tucker, A/K/A Patty Tucker, 35 N.E.3d 251 (Ind. 2015). “” Ind.Code § 32-21-7-1, 1 Substantial compliance satisfies this statutory tax payment requirement “where the adverse claimant has a reasonable and good faith belief that the claimant is paying the taxes during the period of adverse possession.”
Chickamauga Props., Inc. v. Barnard, 853 N.E.2d 148 (Ind. Ct. App. 2006). “Chickamauga also argues a previous owner abandoned the easement, and asserts the Barnards did not comply with Ind.Code § 32-21-7-1. 10 When the trial court enters findings of facts and conclusions of law, its decision will not be set aside unless it is clearly erroneous.”
Daisy Farm LTD. P'ship v. Morrolf, 886 N.E.2d 604 (Ind. Ct. App. 2008). “Although the trial court did not mention Ind.Code § 32-21-7-1 in its findings, it is clear that these findings are based on the statute, which states that possession of the land or real estate is not adverse to the owner in a manner as to establish title or rights in and to the…”
Wendell Brown a/k/a Menes Ankh El v. State of Indiana, 64 N.E.3d 1219 (Ind. Ct. App. 2016). “” I.C. § 32-21-7-1. ’ [29] Ankh-El contends that he began occupying the Property on February 15, 2012.”
Jeffrey B. Morgan & Wendi S. Morgan v. Andrew White & Holly White, 56 N.E.3d 109 (Ind. Ct. App. 2016). “Additionally, the claimant must have a reasonable and good faith belief that they and their predecessors in interest have paid all taxes due on the disputed real estate in accordance with Ind.Code § 32-21-7-1. See Celebration Worship Ctr.”
Betty J. Angel v. Kent H. Powelson & Marjorie A. Powelson, 977 N.E.2d 434 (Ind. Ct. App. 2012). “In addition to satisfying the elements set forth in Fraley, a claimant or adverse possessor must comply with Indiana Code § 32-21-7-1 regarding payment of taxes.”
Ind. Code § 32-21-7-1(a): 6 cases
Gregory T. Hardin & Kelly T. Hardin v. Ruth McClintic, 125 N.E.3d 643 (Ind. Ct. App. 2019).
Dennis Millikan & Vicki Millikan v. City of Noblesville & KACE, LLC, No. 20A-PL-1061 (Ind. Ct. App. Dec. 7, 2020).
James Albert Costello & Lisa Renee Costello v. Wayne Zollman & Teresa Zollman (mem. dec.), No. 10A05-1503-PL-97 (Ind. Ct. App. May 31, 2016).
Stewart H. Hudson & Shelia D. Hudson v. The Winford D. Dixon Revocable Living Trust, Crystal J. Dixon, Tr., Trevor Robbins, Amanda Robbins (mem. dec.), No. 47A01-1704-PL-865 (Ind. Ct. App. Dec. 13, 2017).
Patricia Whitt v. Denise R. Devos (mem. dec.), No. 20A-CT-810 (Ind. Ct. App. Dec. 30, 2020).
Ind. Code § 32-21-7-1(b): 1 case
Philip K. Brown v. The Charles Sturdevant Post of the Am. Legion Post 46, No. 25A-PL-00513 (Ind. Ct. App. Sept. 30, 2025).
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