Ind. Code § 6-1.1-2-1.5

Current through P.L. 171-2024
Section 6-1.1-2-1.5 - Annual assessment date prescribed
(a) Except as provided in subsection (b), the annual assessment date for tangible property is:
(1) March 1 in a year ending before January 1, 2016; and
(2) January 1 in a year beginning after December 31, 2015.
(b) This subsection applies to mobile homes (including manufactured homes) subject to assessment under IC 6-1.1-7. Mobile homes are assessed in the year following the year containing the related assessment date for other property. The annual assessment date for mobile homes is:
(1) January 15 in a year ending before January 1, 2017; and
(2) January 1 in a year beginning after December 31, 2016.

IC 6-1.1-2-1.5

Added by P.L. 111-2014, SEC. 3, eff. 7/1/2014.