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Indiana Code — Title 6 (Taxation)

IC 6-1.1-7-7

Liability for tax; installment payments

Official textiga.in.govlast amended

Sec. 7.

# (a)

The owner of a mobile home on the assessment date of a year is liable for the taxes imposed upon the mobile home for that year. Except as provided in subsection (b), the owner shall pay the taxes in two (2) equal, semi-annual installments. These semi-annual installments are due on May 10 and November 10 of the year of assessment.

# (b)

A county council may adopt an ordinance to require an owner to pay his property tax liability for his mobile home in one (1) installment, if the tax liability for a particular year is less than twenty-five dollars ($25). If the county council has adopted such an ordinance, then whenever a tax statement mailed under IC 6-1.1-22-8.1 shows that an owner's property tax liability for a particular year for a mobile home is less than twenty-five dollars ($25), the owner shall pay the entire tax liability for the mobile home for that year on May 10 of that year.
[Pre-1975 Property Tax Recodification Citations: 6-1-40-5 part; 6-1-40-8.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.57-1986, SEC.1; P.L.3-2008, SEC.33.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.57-1986, SEC.1; P.L.3-2008, SEC.33.

Source: view the official text

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  6. 6-1.1-6.8-15 · Repealed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