2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 2. Imposition of Tax
6-1.1-2-1.5. Annual assessment date prescribed

Universal Citation: IN Code § 6-1.1-2-1.5 (2018)
IC 6-1.1-2-1.5 Annual assessment date prescribed

     Sec. 1.5. (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.

As added by P.L.111-2014, SEC.3.

 

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