2019 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home
6-1.1-23.5-10. Notice of sale; publication and mailing
Sec. 10. (a) After preparing the notice described under section 9 of this chapter, the county treasurer shall do the following:
(1) Post a copy of the notice at a public place of posting in the county courthouse or in another public county building at least thirty (30) days before the earliest date on which the application for judgment may be made.
(2) Publish the notice once in accordance with IC 5-3-1-4 at least thirty (30) days before the earliest date on which the application for judgment may be made. The expenses of this publication shall be paid out of the county general fund without prior appropriation.
(3) Publish a notice twice in accordance with IC 5-3-1-4 at the following times stating that the complete listing of mobile homes eligible for sale at auction under this chapter is available on the Internet web site of the county government or the county government's contractor:
(A) The first time at least seven (7) days after the publication of the notice required under subdivision (2).
(B) The second time at least seven (7) days after the publication of the notice required under clause (A).
(4) At least thirty (30) days before the earliest date on which the application for judgment may be made, mail a copy of the notice described under section 9 of this chapter by certified mail, return receipt requested, to any party having a substantial property interest of record.
(b) The notices mailed under this section are considered sufficient notice of the intended application for judgment and of the sale of mobile homes under the order of the court.
(c) For mobile homes that are not sold when initially offered for sale under this chapter, the county treasurer may omit the descriptions of the mobile homes specified in section 9(b)(1) and 9(b)(3) of this chapter for those mobile homes when they are for sale at a subsequent auction if:
(1) the county treasurer includes in the notice a statement that descriptions of those mobile homes are available on the Internet web site of the county government or the county government's contractor and the information may be obtained in an alternative form from the county treasurer upon request; and
(2) the descriptions of those mobile homes eligible for sale a second or subsequent time are made available on the Internet web site of the county government or the county government's contractor and may be obtained from the county treasurer in an alternative form upon request in accordance with section 11 of this chapter.
As added by P.L.235-2017, SEC.9.
