Thomas Wisniewski, left, engages in conversation with Arik Mizrachi, owner of Macabi Auto Supply in East Chicago. Mizrachi served as Broadway Logistics Complex LLC's bidder at the Lake County Commissioner's tax sale in March 2019. Provided by Lake County
Real estate investor Thomas Wisniewski appears to be nearly out of options for trying to hang on to the hundreds of properties he attempted to acquire at the March 19, 2019, Lake County Commissioners tax sale.
Last week, the Indiana Court of Appeals unanimously affirmed a Lake Circuit Court ruling authorizing the Lake County auditor to rescind Wisniewski's 504 unredeemed tax sale certificates.
The three-judge appellate panel found no reason to disturb the April 2021 decision by Circuit Judge Marissa McDermott that found Wisniewski was ineligible to bid at the tax sale due to his own unpaid property taxes that Wisniewski failed to pay off before the deadline set by the Lake County treasurer.
Moreover, the appeals court noted Wisniewski also violated tax sale rules by using family friends and related businesses to buy tax sale certificates on his behalf when he was ineligible to participate due to unpaid property taxes.
"Under these circumstances, we cannot say the circuit court erred by lifting the stay and authorizing the treasurer to act on the forfeiture of the 504 ineligibly obtained tax sale certificates," the appeals court said.
Attorney Randy Wyllie, representing the Lake County auditor, said following the appeals court decision he plans to immediately consult with attorneys for the county auditor to carry out the court-authorized forfeiture of Wisniewski's tax sale certificates.
That likely won't happen for at least a few more weeks since Wisniewski still can request the Indiana Supreme Court review his case.
The appeals court decision acknowledges an investigation by The Times, along with a video showing Wisniewski participating in the auction on behalf of Broadway Logistics Complex LLC, prompted the county auditor to investigate Wisniewski's tax sale purchases.
The resulting scandal spurred changes in both state law and county tax sale rules to make it even more explicit anyone owning back taxes is ineligible to participate in any county tax sale, and any bids made by, or on behalf of, an ineligible purchaser are subject to immediate forfeiture, along with any money paid for those purchases.
Lake County and other Indiana local governments routinely auction properties whose owners are behind on tax payments to recoup otherwise lost revenue and potentially enable winning bidders to take ownership of the properties.
But records show each year people who already are behind on their taxes attempt to game the system, especially in Lake County, leading to thousands of properties constantly churning through tax sale after tax sale due to still unpaid taxes.
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