Statutes, codes, and regulations
Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCEArticle 3.3 - ASSESSMENT OF MOBILE HOMES
Rule 50 IAC 3.3-4 - Assessment Dates
Section 50 IAC 3.3-4-1 - Assessment dates

50 Ind. Admin. Code 3.3-4-1

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Current through December 12, 2024
Section 50 IAC 3.3-4-1 - Assessment dates

Authority: IC 6-1.1-7-2; IC 6-1.1-31-1

Affected: IC 6-1.1-2-1; IC 6-1.1-7-7; IC 6-1.1-22-9

Sec. 1.

(a) An annually assessed mobile home shall be assessed on January 1 and taxed at the current year's tax rate. The owner of an annually assessed mobile home shall pay the tax in accordance with IC 6-1.1-7-7.
(b) A mobile home assessed as real property under 50 IAC 3.3-3-1(b) shall be assessed on January 1 and taxed at the following year's rate.
(c) A mobile home assessed as personal property under 50 IAC 3.3-3-1(c) shall be assessed on January 1 and taxed at the following year's rate.

50 IAC 3.3-4-1

Department of Local Government Finance; 50 IAC 3.3-4-1; filed Aug 15, 2007, 10:12 a.m.: 20070912-IR-050060560FRA
Filed 11/2/2020, 9:34 a.m.: 20201202-IR-050190636FRA