Sec. 4. (a) Except as provided in subsection (b) of this section, a mobile home which is located within this state on the assessment date of a year shall be assessed at the place where it is located.
(b) A mobile home which is located within this state on the assessment date of a year and which is owned by a person who is a resident of this state shall be assessed at the place where the owner resides on that assessment date unless:
(1) the place where the mobile home is located on the assessment date is different from the place where the owner resides on that date; and
(2) the mobile home is either regularly used or permanently situated at the place where it is located.
[Pre-1975 Property Tax Recodification Citation: 6-1-40-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1.
Structure Indiana Code
Chapter 7. Taxation of Mobile Homes
6-1.1-7-1. Assessment and Taxation; "Mobile Home" Defined
6-1.1-7-2. Assessing Mobile Homes
6-1.1-7-3. Placement of Mobile Home; Reports
6-1.1-7-4. Place of Assessment
6-1.1-7-5. Township Assessor and County Assessor Duties
6-1.1-7-6. Rate of Tax; Taxing District
6-1.1-7-7. Liability for Tax; Installment Payments
6-1.1-7-8. Receipt for Payment
6-1.1-7-9. Late Payment or Nonpayment; Penalties
6-1.1-7-10. Movement of Mobile Home; Transfer of Title; Permits
6-1.1-7-10.4. Sale of Mobile Home
6-1.1-7-11. Movers of Mobile Homes; Display of Permit
6-1.1-7-12. Violation of Ic 6-1.1-7-11(a); Offense
6-1.1-7-13. Violation of Ic 6-1.1-7-3; Offense
6-1.1-7-14. Violation of Ic 6-1.1-7-10.4; Offense
6-1.1-7-16. Duty to Develop a System for Recording Property Tax Information for Mobile Homes