Indiana Code — Title 6 (Taxation)
IC 6-1.1-23-0.1
Choice of procedures for mobile homes assessed as personal
property
Sec. 0.1. After December 31, 2017, a county treasurer may collect delinquent property taxes, penalties, and collection expenses that are attributable to a mobile home assessed as personal property by using the procedures of this chapter or IC 6-1.1-23.5. However, after a county treasurer has initiated an action under this chapter or IC 6-1.1-23.5 to collect the delinquent property taxes, penalties, and collection expenses owed by a taxpayer for a mobile home assessed as personal property, the county treasurer shall continue to use the procedures of the chapter under which the action was initiated until the delinquent property taxes, penalties, and collection expenses are paid in full or the mobile home is sold or otherwise disposed of.
As added by P.L.235-2017, SEC.8.
Amendment history
As added by P.L.235-2017, SEC.8.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-22.5-11 · Notice and transmission of reconciling statements by…
- 6-1.1-22.5-12 · Form of reconciling statement; information to be…
- 6-1.1-22.5-13 · Payments to be made to county treasurer
- 6-1.1-22.5-14 · Settlement and distribution of tax collections;…
- 6-1.1-22.5-15 · Interest on undistributed tax collections
- 6-1.1-22.5-16 · Applicability of review and appeal procedures to…
- 6-1.1-22.5-17 · Applicability of penalties to provisional and…
- 6-1.1-22.5-18 · Treatment of payments to determine delinquencies
- 6-1.1-22.5-18.5 · Installment payments; tax due on reconciliation…
- 6-1.1-22.5-19 · Supplementary effect of other provisions
- 6-1.1-22.5-20 · Adoption of rules
- 6-1.1-22.5-21 · Use of parcel carrier to send documents
- 6-1.1-23-0.1 · Choice of procedures for mobile homes assessed as…
- 6-1.1-23-1 · Written demand; service; content
- 6-1.1-23-1.2 · Documents to be signed; official documents
- 6-1.1-23-1.5 · Contracts; collection fees
- 6-1.1-23-2 · Levy and sale of property for delinquent taxes
- 6-1.1-23-3 · Levy procedure; taxpayer's bond
- 6-1.1-23-4 · Notice of sale
- 6-1.1-23-5 · Auction of property; record; proceeds of sale
- 6-1.1-23-6 · Scope of levy and sale provisions; exemption of household
- 6-1.1-23-7 · Collection expenses; payment; fees; disposition
- 6-1.1-23-8 · Delinquent taxpayer about to remove property from county;
- 6-1.1-23-9 · Record of delinquencies
- 6-1.1-23-10 · Notice of judgment and execution; restraining orders;