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
6-1.1-23.5-8. Mobile homes not suitable for sale

     Sec. 8. (a) Each year, the county executive or the county executive's designee may:

(1) after January 1; and

(2) not later than sixty (60) days after the county treasurer issues a written demand under section 5 of this chapter;

certify to the county treasurer that a mobile home is not suitable for tax sale. The certification must identify the names and addresses of each person with a substantial property interest of record. When making the application for judgment under section 13 of this chapter, the county treasurer shall include a list of the mobile homes certified as not suitable for tax sale and the names and addresses of each person with a substantial property interest of record in the certified mobile homes that was provided to the county treasurer with the certification.

     (b) Not later than ten (10) days after making the certification as provided in subsection (a), the county executive or the county executive's designee shall provide a notice to each person with a substantial property interest of record in the mobile home, stating the following:

(1) The make and model of the mobile home.

(2) The street address, if any, or a common description of the real property at which the mobile home was last known to be located.

(3) That the mobile home has been certified as not suitable for tax sale.

(4) That the court will hear and determine the issue before the tax sale.

(5) That if the court determines that the mobile home is not suitable for tax sale, the mobile home will not be offered for sale at the tax sale.

As added by P.L.235-2017, SEC.9.