Sec. 18. (a) Whenever:
(1) a mobile home assessed as personal property is offered for sale under this chapter; and
(2) no bid is received;
the county auditor shall prepare a certified statement of the actual collection costs incurred by the county.
(b) The county auditor shall place the amount specified in the certified statement prepared under subsection (a) on the tax duplicate of the mobile home assessed as personal property that is offered but not sold at the sale. The amount shall be collected as personal property taxes are collected and paid into the county general fund.
(c) The taxpayer who is delinquent in the payment of taxes causing the tax sale maintains ownership of the mobile home and liability for the delinquent taxes.
As added by P.L.235-2017, SEC.9. Amended by P.L.257-2019, SEC.59.
Structure Indiana Code
Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home
6-1.1-23.5-3. Collection Expenses
6-1.1-23.5-4. Preparation of Tentative Auction List
6-1.1-23.5-5. Demand for Payment
6-1.1-23.5-6. Installment Agreements
6-1.1-23.5-7. Payment Before Sale at Auction
6-1.1-23.5-8. Mobile Homes Not Suitable for Sale
6-1.1-23.5-9. Notice of Sale; Preparation
6-1.1-23.5-10. Notice of Sale; Publication and Mailing
6-1.1-23.5-11. Requests for Information in an Alternative Form
6-1.1-23.5-12. Notice to Owners
6-1.1-23.5-13. Application for Judgment and Order for Sale
6-1.1-23.5-14. Examination; Hearing; Objections; Judgment and Order for Sale
6-1.1-23.5-15. Public Auction; Proceeds of Sale; Claims for Surplus Amounts
6-1.1-23.5-16. Failure to Pay Bid
6-1.1-23.5-17. Insufficient Bids
6-1.1-23.5-18. Mobile Home Not Sold; Statement of Collection Costs
6-1.1-23.5-19. Disqualified Purchasers; Certain Unpaid Liabilities
6-1.1-23.5-20. Disqualified Purchasers; Unauthorized Business Associations
6-1.1-23.5-21. Performance of Duties of County Treasurer or County Auditor by Other Persons