Annual assessment date prescribed

Official textiga.in.govlast amended 2014

Sec. 1.5. (a) Except as provided in subsection (b), the annual assessment date for tangible property is:

# (1)

March 1 in a year ending before January 1, 2016; and

# (2)

January 1 in a year beginning after December 31, 2015.

(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.

Amendment history

As added by P.L.111-2014, SEC.3.

Source: view the official text

Nearby sections (25 sections)

6-1.1-1-18 · "State agency"
6-1.1-1-19 · "Tangible property"
6-1.1-1-20 · "Taxing district"
6-1.1-1-21 · "Taxing unit"
6-1.1-1-22 · Repealed
6-1.1-1-22.5 · "Tract"
6-1.1-1-22.7 · Repealed
6-1.1-1-23 · Gender pronoun; singular nouns
6-1.1-1-24 · Duties of township assessor assumed by county assessor
6-1.1-1-25 · Determination of a deadline date under this article; first
6-1.1-2-0.1 · Application of certain amendments to chapter
6-1.1-2-1 · Property subject to tax
6-1.1-2-1.5 · Annual assessment date prescribed
6-1.1-2-2 · Assessment methods
6-1.1-2-3 · Rate of tax; use of revenues
6-1.1-2-4 · Liability for tax; assessment of improvement or appurtenance
6-1.1-2-5 · Partnership property
6-1.1-2-6 · Repealed
6-1.1-2-7 · Exempt property
6-1.1-2-8 · Application of P.L.6-1997; changing method of assessed
6-1.1-2-10 · Legalization of certain actions of department before…
6-1.1-2-11 · Tax increment financing allocation area; neutralize effect…
6-1.1-3-1 · Residents and nonresidents; place of assessment; evidence of
6-1.1-3-1.5 · "Filing date"
6-1.1-3-2 · Property held by trustee, party, or receiver

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