Tax sale deeds.

Provides that a tax sale purchaser may file a petition with the court not later than 30 days after the date of the sale to seek a determination that the real property is vacant or abandoned. Specifies that the effect of a court's determination that the real property is vacant or abandoned is that: (1) the owner has no right to redeem the real property; and (2) the county auditor shall issue a deed to the real property that conveys a fee simple interest to the purchaser. Sets forth the: (1) contents of notices required to be given before the court hearing on vacancy or abandonment; and (2) standards to be used in determining vacancy or abandonment. Provides that the procedure to seek a post-sale petition to determine vacancy or abandonment does not apply to vacant or abandoned real property that is on the list prepared by the county auditor under current law.