Indiana Code 6-1.1-23.5-4. Preparation of tentative auction list

Sec. 4. Annually, after May 10 and before August 1, each county treasurer shall prepare a tentative auction list of taxpayers who:

(1) own a mobile home assessed as personal property that is located in the county; and

Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
Personal property: All property that is not real property.
Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5

(2) owe delinquent personal property taxes attributable to the mobile home that:

(A) were first due and payable before January 1 of the year in which the tentative auction list is being prepared;

(B) exceed twenty-five dollars ($25); and

As added by P.L.235-2017, SEC.9.