Section 50 IAC 3.3-3-2 - Liability for property taxAuthority: IC 6-1.1-7-2; IC 6-1.1-31-1
Affected: IC 6-1.1-2-4; IC 6-1.1-7
Sec. 2.
(a) The owner of a real property mobile home on the assessment date of a year is liable for the taxes imposed for that year on the real property mobile home, unless a person holding, possessing, controlling, or occupying the real property mobile home on the assessment date of a year is liable for the taxes imposed for that year on the property under a memorandum of lease or other contract with the owner that is recorded with the county recorder before January 1, 1998. When a person other than the owner of the real property mobile home pays any property taxes, as required by this section and IC 6-1.1-2-4, that person may recover the amount paid from the owner, unless the parties have agreed to other terms in a contract.(b) A person holding, possessing, controlling, or occupying an annually assessed mobile home on the assessment date of a year is liable for the taxes imposed for that year on the property unless the:(1) person establishes that the annually assessed mobile home is being assessed and taxed in the name of the owner; or(2) owner is liable for the taxes under a contract with that person. When a person other than the owner of the annually assessed mobile home pays any property taxes, as required by this section and IC 6-1.1-2-4, that person may recover the amount paid from the owner, unless the parties have agreed to other terms in a contract.
(c) An owner of a real property mobile home on the assessment date of a year that has an improvement or appurtenance that is:(1) assessed as real property; and(2) owned, held, possessed, controlled, or occupied on the assessment date of a year by a person other than the owner of the land; is jointly liable for the taxes imposed for the year on the improvement or appurtenance with the person holding, possessing, controlling, or occupying the improvement or appurtenance on the assessment date in accordance with IC 6-1.1-2-4.
(d) An improvement or appurtenance to land that, on the assessment date of a year, is held, possessed, controlled, or occupied by a different person than the owner of the land may be listed and assessed separately from the land only if the improvement or appurtenance is held, possessed, controlled, or occupied under a memorandum of lease or other contract that is recorded with the county recorder before January 1, 1998, in accordance with IC 6-1.1-2-4.Department of Local Government Finance; 50 IAC 3.3-3-2; filed Jan 12, 2012, 10:45 a.m.: 20120208-IR-050110567FRA