2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 23. Provisions for Collection of Delinquent Personal Property Taxes
6-1.1-23-0.1. Choice of procedures for mobile homes assessed as personal property
Sec. 0.1. After December 31, 2017, a county treasurer may collect delinquent property taxes, penalties, and collection expenses that are attributable to a mobile home assessed as personal property by using the procedures of this chapter or IC 6-1.1-23.5. However, after a county treasurer has initiated an action under this chapter or IC 6-1.1-23.5 to collect the delinquent property taxes, penalties, and collection expenses owed by a taxpayer for a mobile home assessed as personal property, the county treasurer shall continue to use the procedures of the chapter under which the action was initiated until the delinquent property taxes, penalties, and collection expenses are paid in full or the mobile home is sold or otherwise disposed of.
As added by P.L.235-2017, SEC.8.
