Indiana Code — Title 6 (Taxation)
IC 6-1.1-7-5
Township assessor and county assessor duties
Sec. 5. Except as provided in IC 6-1.1-10.5, a mobile home which is subject to taxation under this chapter shall be assessed by the assessor of the township within which the place of assessment is located, or the county assessor if there is no township assessor for the township. Each township assessor and the county assessor shall certify the assessments of mobile homes to the county auditor in the same manner provided for the certification of personal property assessments. The township or county assessor shall make this certification on the forms prescribed by the department of local government finance.
[Pre-1975 Property Tax Recodification Citation: 6-1-40-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.56; P.L.146-2008,
SEC.96; P.L.23-2024, SEC.3.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.56; P.L.146-2008, SEC.96; P.L.23-2024, SEC.3.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-6.8-8 · Application for assessment as cemetery land
- 6-1.1-6.8-9 · Approval of application
- 6-1.1-6.8-10 · Recordation of approved application
- 6-1.1-6.8-11 · Assessment rate
- 6-1.1-6.8-12 · Mineral wealth
- 6-1.1-6.8-13 · Conveyance
- 6-1.1-6.8-14 · Payment of expenses
- 6-1.1-6.8-15 · Repealed
- 6-1.1-7-1 · Assessment and taxation; "mobile home" defined
- 6-1.1-7-2 · Assessing mobile homes
- 6-1.1-7-3 · Placement of mobile home; reports
- 6-1.1-7-4 · Place of assessment
- 6-1.1-7-5 · Township assessor and county assessor duties
- 6-1.1-7-6 · Rate of tax; taxing district
- 6-1.1-7-7 · Liability for tax; installment payments
- 6-1.1-7-8 · Receipt for payment
- 6-1.1-7-9 · Late payment or nonpayment; penalties
- 6-1.1-7-10 · Movement of mobile home; transfer of title; permits
- 6-1.1-7-10.4 · Sale of mobile home
- 6-1.1-7-11 · Movers of mobile homes; display of permit
- 6-1.1-7-12 · Violation of IC 6-1.1-7-11(a); offense
- 6-1.1-7-13 · Violation of IC 6-1.1-7-3; offense
- 6-1.1-7-14 · Violation of IC 6-1.1-7-10.4; offense
- 6-1.1-7-15 · Waiver of personal property tax liability on certain mobile
- 6-1.1-7-16 · Duty to develop a system for recording property tax