Indiana Code 6-1.1-2-1.5. Annual assessment date prescribed
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Sec. 1.5. (a) Except as provided in subsection (b), the annual assessment date for tangible property is:
(2) January 1 in a year beginning after December 31, 2015.
(1) March 1 in a year ending before January 1, 2016; and
Terms Used In Indiana Code 6-1.1-2-1.5
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(b) This subsection applies to mobile homes (including manufactured homes) subject to assessment under IC 6-1.1-7. Mobile homes are assessed in the year following the year containing the related assessment date for other property. The annual assessment date for mobile homes is:
(1) January 15 in a year ending before January 1, 2017; and
(2) January 1 in a year beginning after December 31, 2016.
As added by P.L.111-2014, SEC.3.