2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 7. Taxation of Mobile Homes
6-1.1-7-3. Placement of mobile home; reports

     Sec. 3. (a) A person who places a mobile home or allows a mobile home to be placed on any land which the person owns, possesses, or controls shall report that fact to the assessor of the township in which the land is located, or the county assessor if there is no township assessor for the township, within thirty (30) days after the mobile home is placed on the land.

     (b) This subsection applies to a person that operates a mobile home community. In addition to the requirements of subsection (a), if a person to whom this subsection applies places a mobile home or allows a mobile home to be placed in the mobile home community, if a sale or lease of a mobile home previously held as inventory occurs, or if the status of a mobile home is changed to inventory, the person shall furnish the following information and other items to 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, within thirty (30) days after the mobile home is placed in the mobile home community, the sale or lease of the mobile home occurs, or the change in status of the mobile home to inventory occurs:

(1) If applicable, notice of the sale or lease of the mobile home or the change in status of the mobile home to inventory.

(2) The name of the owner of the mobile home at the time the entry is made, as shown on the title to the mobile home.

(3) The vehicle identification number of the mobile home.

(4) A copy of the title held by the owner of the mobile home at the time the entry is made, or, if no title exists:

(A) a petition filed with a court requesting an order by the court for the title of the mobile home; or

(B) a bureau of motor vehicles affidavit of sale or disposal.

(5) A copy of the most recent permit issued to the owner of the mobile home or issued under section 10 of this chapter, if applicable.

     (c) The thirty (30) day period specified in subsections (a) and (b) commences the day after the day that the mobile home is placed upon the land.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.95; P.L.235-2017, SEC.4.