Indiana Code 6-1.1-7-4. Place of assessment
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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.
(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
(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:
Terms Used In Indiana Code 6-1.1-7-4
- 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
(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.