Section 6-1.1-7-4 - Place of assessment(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.
Amended by P.L. 23-2024,SEC. 2, eff. 7/1/2024.Formerly: Acts1975 , P.L. 47, SEC.1.