Sec. 28. (a) The tax imposed by this chapter is equal to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) of taxable value.
(b) For purposes of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, recreational vehicles and truck campers subject to the tax under this chapter are considered to be taxable property within each political or municipal corporation where the owner resides.
(c) The assessed valuation of recreational vehicles and truck campers subject to the tax under this chapter shall be determined by multiplying the amount of the tax by one hundred (100) and dividing the result by two dollars ($2).
As added by P.L.131-2008, SEC.22.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers
6-6-5.1-1. Application of Chapter
6-6-5.1-10. Excise Tax; Imposition; Property Tax Assessment Disallowed; Unpaid Tax
6-6-5.1-11. Valuation of Vehicles and Campers
6-6-5.1-12. Vehicle and Camper Classification
6-6-5.1-13. Recreational Vehicle or Truck Camper Age
6-6-5.1-22. Collection Procedures; Duties of County Officials; Distribution
6-6-5.1-23. Verification of Taxes Collected for Each Taxing Unit
6-6-5.1-24. Political Subdivisions; Estimates of Amounts to Be Distributed
6-6-5.1-25. Registration Without Payment of Tax; Offenses
6-6-5.1-28. Limitation on Indebtedness of Political or Municipal Corporations; Effect
6-6-5.1-30. Application; Calculation of Credits, Refunds, and Taxes