Sec. 5. (a) After a county treasurer prepares the tentative auction list under section 4 of this chapter, the county treasurer shall serve a written demand upon each taxpayer on the list. The written demand may be served upon the taxpayer:
(1) by certified mail;
(2) in person by the county treasurer or the county treasurer's agent; or
(3) by proof of certificate of mailing.
(b) A written demand issued under subsection (a) must include the following:
(1) A statement that the taxpayer is delinquent in the payment of personal property taxes that are attributable to a mobile home assessed as personal property.
(2) The amount of the delinquent taxes.
(3) The penalties due on the delinquent taxes.
(4) The collection expenses that the taxpayer owes.
(5) A statement that if the sum of the delinquent taxes, penalties, and collection expenses are not paid within sixty (60) days after the date the demand is made, the county treasurer may seek a judgment against the taxpayer in a court with jurisdiction.
(6) A statement that if a judgment is entered against the taxpayer for failure to pay delinquent personal property taxes, penalties, and collection expenses attributable to a mobile home assessed as personal property, the county treasurer may offer the taxpayer's mobile home for sale at auction to the highest bidder to satisfy the total amount due plus the additional collection expenses incurred unless the taxpayer:
(A) pays in full the taxpayer's delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer's mobile home; or
(B) enters into an installment agreement with the county treasurer to pay the taxpayer's delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer's mobile home;
before the auction is held.
(7) A statement of the tentative date on which the county treasurer expects to conduct the auction.
As added by P.L.235-2017, SEC.9.
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