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
6-1.1-23.5-9. Notice of sale; preparation
Sec. 9. (a) At least sixty (60) days after the date on which the written demands are issued by a county treasurer under section 5 of this chapter, the county treasurer shall prepare a notice in accordance with this section that declares the county treasurer's intention to sell the mobile homes on the tentative auction list under section 4 of this chapter.
(b) The notice required by subsection (a) must contain the following:
(1) A list of mobile homes eligible for sale under this chapter.
(2) A statement that the mobile homes included in the list will be sold at public auction to the highest bidder.
(3) A statement, for informational purposes only, of the last known location of each mobile home by street address, if any, and lot number, if any.
(4) A statement that the county does not warrant the accuracy of the street address and lot number at which the mobile home was last known to be located.
(5) A statement indicating:
(A) the name of the owner of each mobile home with a single owner; or
(B) the name of at least one (1) of the owners of each mobile home with multiple owners.
(6) A statement of the procedure to be followed for obtaining or objecting to a judgment and order of sale, which must include the following:
(A) A statement that the county treasurer will apply on or after a date designated in the notice for a court judgment against the mobile homes for an amount that is set by the county executive and includes collection expenses attributable to the mobile homes, and for an order to sell the mobile homes at public auction to the highest bidder.
(B) A statement that any defense to the application for judgment must be:
(i) filed with the court; and
(ii) served on the county treasurer;
before the date designated as the earliest date on which the application for judgment may be filed.
(C) A statement that the county treasurer is entitled to receive all pleadings, motions, petitions, and other filings related to the defense to the application for judgment.
(D) A statement that the court will set a date for a hearing at least seven (7) days before the advertised public auction date and that the court will determine any defenses to the application for judgment at the hearing.
(7) A statement that the sale will be conducted at a place designated in the notice and that the sale will continue until all mobile homes have been offered for sale.
(8) A statement that the sale will take place at the times and dates designated in the notice. Whenever the public auction is to be conducted as an electronic sale, the notice must include a statement indicating that the public auction will be conducted as an electronic sale and a description of the procedures that must be followed to participate in the electronic sale.
(9) A statement that if the mobile home is sold for an amount that exceeds the sum of the delinquent personal property taxes, penalties, and collection expenses attributable to the mobile home, the owner of record of the mobile home who is divested of ownership at the time the mobile home is sold may have a right to the amount of the sales price minus the amount remaining after the delinquent property taxes, penalties, and collection expenses are paid.
As added by P.L.235-2017, SEC.9. Amended by P.L.257-2019, SEC.57.
