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Indiana Code — Title 6 (Taxation)

IC 6-1.1-7-4

Place of assessment

Official textiga.in.govlast amended

Sec. 4. (a) Except as provided in subsection (b) and IC 6-1.1-10.5, 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.

(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:

# (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

# (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.

As amended by P.L.23-2024, SEC.

# 2.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.23-2024, SEC.2.

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Nearby sections (25 sections)
  1. 6-1.1-6.8-7 · Assessment by county assessor
  2. 6-1.1-6.8-8 · Application for assessment as cemetery land
  3. 6-1.1-6.8-9 · Approval of application
  4. 6-1.1-6.8-10 · Recordation of approved application
  5. 6-1.1-6.8-11 · Assessment rate
  6. 6-1.1-6.8-12 · Mineral wealth
  7. 6-1.1-6.8-13 · Conveyance
  8. 6-1.1-6.8-14 · Payment of expenses
  9. 6-1.1-6.8-15 · Repealed
  10. 6-1.1-7-1 · Assessment and taxation; "mobile home" defined
  11. 6-1.1-7-2 · Assessing mobile homes
  12. 6-1.1-7-3 · Placement of mobile home; reports
  13. 6-1.1-7-4 · Place of assessment
  14. 6-1.1-7-5 · Township assessor and county assessor duties
  15. 6-1.1-7-6 · Rate of tax; taxing district
  16. 6-1.1-7-7 · Liability for tax; installment payments
  17. 6-1.1-7-8 · Receipt for payment
  18. 6-1.1-7-9 · Late payment or nonpayment; penalties
  19. 6-1.1-7-10 · Movement of mobile home; transfer of title; permits
  20. 6-1.1-7-10.4 · Sale of mobile home
  21. 6-1.1-7-11 · Movers of mobile homes; display of permit
  22. 6-1.1-7-12 · Violation of IC 6-1.1-7-11(a); offense
  23. 6-1.1-7-13 · Violation of IC 6-1.1-7-3; offense
  24. 6-1.1-7-14 · Violation of IC 6-1.1-7-10.4; offense
  25. 6-1.1-7-15 · Waiver of personal property tax liability on certain mobile
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