Sec. 0.1. After December 31, 2017, a county treasurer may collect delinquent property taxes, penalties, and collection expenses that are attributable to a mobile home assessed as personal property by using the procedures of this chapter or IC 6-1.1-23.5. However, after a county treasurer has initiated an action under this chapter or IC 6-1.1-23.5 to collect the delinquent property taxes, penalties, and collection expenses owed by a taxpayer for a mobile home assessed as personal property, the county treasurer shall continue to use the procedures of the chapter under which the action was initiated until the delinquent property taxes, penalties, and collection expenses are paid in full or the mobile home is sold or otherwise disposed of.
As added by P.L.235-2017, SEC.8.
Structure Indiana Code
Chapter 23. Provisions for Collection of Delinquent Personal Property Taxes
6-1.1-23-0.1. Choice of Procedures for Mobile Homes Assessed as Personal Property
6-1.1-23-1. Written Demand; Service; Content
6-1.1-23-1.2. Documents to Be Signed; Official Documents
6-1.1-23-1.5. Contracts; Collection Fees
6-1.1-23-2. Levy and Sale of Property for Delinquent Taxes
6-1.1-23-3. Levy Procedure; Taxpayer's Bond
6-1.1-23-5. Auction of Property; Record; Proceeds of Sale
6-1.1-23-6. Scope of Levy and Sale Provisions; Exemption of Household Goods
6-1.1-23-7. Collection Expenses; Payment; Fees; Disposition
6-1.1-23-8. Delinquent Taxpayer About to Remove Property From County; Levy and Sale Procedure
6-1.1-23-9. Record of Delinquencies
6-1.1-23-10. Notice of Judgment and Execution; Restraining Orders; Remedies; Attorney's Fees
6-1.1-23-11. Certificate of Judgment to Treasurers of Other Counties; Indexing; Execution; Audits