2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home
6-1.1-23.5-12. Notice to owners
Sec. 12. (a) At least twenty-one (21) days before the earliest date on which the application for judgment and order for sale of mobile homes eligible for sale may be made, the county treasurer shall send a notice of the sale by certified mail, return receipt requested, and by first class mail to:
(1) the owner of record of the mobile home with a single owner; or
(2) at least one (1) of the owners, as of the date that the tentative auction list is initially prepared under section 4 of this chapter, of a mobile home with multiple owners;
at the last address of the owner for the property as indicated in the records of the assessor of the township in which the mobile home community is located, or the county assessor if there is no township assessor for the township, on the date that the tentative auction list is initially prepared under section 4 of this chapter. If both notices are returned, the county treasurer shall take an additional reasonable step to notify the property owner, if the county treasurer determines that an additional reasonable step to notify the property owner is practical. The county treasurer shall prepare the notice in the form prescribed by the department of local government finance. The notice must set forth the make and model of the mobile home and a street address, if any, or other common description of the property other than a legal description where the mobile home was last known to be located. The notice must include the statement set forth in section 5(b)(6) of this chapter. The county treasurer must present proof of this mailing to the court along with the application for judgment and order for sale.
(b) Failure by an owner to receive or accept the notice required by this section does not affect the validity of the judgment and order for sale.
(c) The notice required under this section is considered sufficient if the notice is mailed to the address or addresses required by this section.
As added by P.L.235-2017, SEC.9.
