CHAPTER 7. TAXATION OF MOBILE HOMES
IC 6-1.1-7
Chapter 7. Taxation of Mobile Homes
IC 6-1.1-7-1
Assessment and taxation; "mobile home" defined
Sec. 1. (a) Mobile homes which are located within this state onthe assessment date of a year shall be assessed and taxed for that yearin the manner provided in this chapter. If a provision of this chapterconflicts with another provision of this article, the provision of thischapter controls with respect to the assessment and taxation ofmobile homes.
(b) For purposes of this chapter, "mobile home" means a dwellingwhich:
(1) is factory assembled;
(2) is transportable;
(3) is intended for year around occupancy;
(4) exceeds thirty-five (35) feet in length; and
(5) is designed either for transportation on its own chassis orplacement on a temporary foundation.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-7-2
Assessing mobile homes
Sec. 2. The department of local government finance may adoptrules in order to provide a method for assessing mobile homes. Theserules must be consistent with this article, including the factorsrequired under IC 6-1.1-31-7.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.24-1986,SEC.10; P.L.6-1997, SEC.29; P.L.90-2002, SEC.55; P.L.1-2004,SEC.11 and P.L.23-2004, SEC.12.
IC 6-1.1-7-3
Placement of mobile home; reports
Sec. 3. A person who permits a mobile home to be placed on anyland which the person owns, possesses, or controls shall report thatfact to the assessor of the township in which the land is located, orthe county assessor if there is no township assessor for the township,within ten (10) days after the mobile home is placed on the land. Theten (10) day period commences the day after the day that the mobilehome is placed upon the land.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.146-2008,SEC.95.
IC 6-1.1-7-4
Place of assessment
Sec. 4. (a) Except as provided in subsection (b) of this section, amobile home which is located within this state on the assessmentdate of a year shall be assessed at the place where it is located.
(b) A mobile home which is located within this state on theassessment date of a year and which is owned by a person who is a
resident of this state shall be assessed at the place where the ownerresides on that assessment date unless:
(1) the place where the mobile home is located on the assessmentdate is different from the place where the owner resides on that date;and
(2) the mobile home is either regularly used or permanentlysituated at the place where it is located.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-7-5
Township assessor and county assessor duties
Sec. 5. A mobile home which is subject to taxation under thischapter shall be assessed by the assessor of the township withinwhich the place of assessment is located, or the county assessor ifthere is no township assessor for the township. Each townshipassessor and the county assessor shall certify the assessments ofmobile homes to the county auditor in the same manner provided forthe certification of personal property assessments. The township orcounty assessor shall make this certification on the forms prescribedby the department of local government finance.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,SEC.56; P.L.146-2008, SEC.96.
IC 6-1.1-7-6
Rate of tax; taxing district
Sec. 6. A tax is imposed upon each mobile home which is locatedwithin this state on the assessment date of a year. The rate of this taxfor the year is the total rate used by the appropriate taxing district fortangible property taxes which are due that same year. Theappropriate taxing district is the one in which the place ofasssessment of the mobile home is located.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-7-7
Liability for tax; installment payments
Sec. 7. (a) The owner of a mobile home on the assessment date ofa year is liable for the taxes imposed upon the mobile home for thatyear. Except as provided in subsection (b), the owner shall pay thetaxes in two (2) equal, semi-annual installments. These semi-annualinstallments are due on May 10 and November 10 of the year ofassessment.
(b) A county council may adopt an ordinance to require an ownerto pay his property tax liability for his mobile home in one (1)installment, if the tax liability for a particular year is less thantwenty-five dollars ($25). If the county council has adopted such anordinance, then whenever a tax statement mailed underIC 6-1.1-22-8.1 shows that an owner's property tax liability for aparticular year for a mobile home is less than twenty-five dollars($25), the owner shall pay the entire tax liability for the mobile homefor that year on May 10 of that year.(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.57-1986,SEC.1; P.L.3-2008, SEC.33.
IC 6-1.1-7-8
Receipt for payment
Sec. 8. When a person pays the taxes imposed upon a mobilehome, the county treasurer shall give the person a receipt for thepayment. The county treasurer shall prepare the receipt on the formprescribed by the state board of accounts.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-7-9
Late payment or nonpayment; penalties
Sec. 9. If a semi-annual installment of taxes imposed for a yearupon a mobile home is not paid on or before the due date prescribedunder section 7 of this chapter, the same penalties apply that areimposed under IC 1971, 6-1.1-37-10 for the late payment of propertytaxes. In addition, the mobile home and the personal property of adelinquent taxpayer shall be levied upon and sold in the same mannerthat a taxpayer's personal property is levied upon and sold underIC 1971, 6-1.1-23 for the non-payment of personal property taxes.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-7-10
Movement of mobile home; transfer of title; permits
Sec. 10. (a) A mobile home may not be moved from one locationto another unless the owner or the occupier obtains a permit to movethe mobile home from the county treasurer.
(b) The bureau of motor vehicles may not transfer the title to amobile home unless the owner obtains a permit to transfer the titlefrom the county treasurer.
(c) A county treasurer shall issue a permit which is required toeither move, or transfer the title to, a mobile home if the taxes due onthe mobile home have been paid. The permit shall state the date it isissued.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-7-10.4
Sale of mobile home
Sec. 10.4. The owner of a mobile home who sells the mobilehome to another person shall provide the purchaser with the permitrequired by section 10(b) of this chapter before the sale isconsummated.
As added by Acts 1977, P.L.65, SEC.1.
IC 6-1.1-7-11
Movers of mobile homes; possession of permit
Sec. 11. (a) A person who is engaged to move a mobile home maynot provide that service unless the owner or occupier presents himwith a permit to move the mobile home and the permit is dated not
more than one (1) month before the date of the proposed move. Themover shall retain possession of the permit while the mobile homeis in transit.
(b) The mover shall return the permit to the owner or occupier ofthe mobile home when the move is completed.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-7-12
Violation of IC 6-1.1-7-11(a); offense
Sec. 12. A person who violates section 11(a) of this chaptercommits a Class C infraction.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,P.L.2, SEC.601.
IC 6-1.1-7-13
Violation of IC 6-1.1-7-3; offense
Sec. 13. A person who violates section 3 of this chapter commitsa Class C infraction.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,P.L.2, SEC.602.
IC 6-1.1-7-14
Violation of IC 6-1.1-7-10.4; offense
Sec. 14. A person who violates section 10.4 of this chaptercommits a Class C infraction.
As added by Acts 1977, P.L.65, SEC.2. Amended by Acts 1978, P.L.2,SEC.603.
IC 6-1.1-7-15
Waiver of personal property tax liability on certain mobile homesand manufactured homes; destruction of mobile home ormanufactured home by owner required
Sec. 15. (a) This section applies to a mobile home ormanufactured home:
(1) that has deteriorated to a degree that it can no longer providesuitable protection from the elements as to be used as a primaryplace of residence;
(2) that has little or no value as a structure to be rehabilitatedfor use as a primary place of residence;
(3) on which personal property tax liability has been imposedin an amount that exceeds the estimated resale value of themobile home or manufactured home; and
(4) that has been abandoned in a mobile home communitylicensed under IC 16-41-27.
(b) The holder of the title of a mobile home or manufacturedhome described in subsection (a) may submit a written request to thecounty assessor for the county where the mobile home ormanufactured home is located requesting that personal property taxliability imposed on the mobile home or manufactured home bewaived. If the county assessor determines that the property that is the
subject of the request meets the requirements in subsection (a), thecounty assessor shall send to the applicant a letter that waives theproperty taxes, special assessments, interest, penalties, and costsassessed against the property under this article, subject to compliancewith subsection (c). The county assessor shall deliver a copy of theletter to the county auditor and the county treasurer.
(c) Upon receipt of a letter waiving property taxes imposed on amobile home or manufactured home, the holder of the title of theproperty that is the subject of a letter issued under subsection (b)shall:
(1) deliver a signed statement to the county assessor stating thatthe mobile home or manufactured home:
(A) will be dismantled or destroyed either at its present siteor at a remote site; and
(B) will not be used again as a dwelling or other shelter; and
(2) dismantle or destroy the mobile home or manufacturedhome and not use the mobile home or manufactured home as astructure after the issuance date of the letter waiving propertytaxes.
(d) The county auditor shall remove from the tax duplicate theproperty taxes, special assessments, interest, penalties, and costs forwhich a waiver is granted under this section.
As added by P.L.182-2009(ss), SEC.92.