Place of assessment
Ind. Code § 6-1.1-7-4
in effectSec. 4. (a) Except as provided in subsection (b) and IC 6-1.1-10.5, a mobile home which is located within this state on the assessment date of a year shall be assessed at the place where it is located.
(b) A mobile home which is located within this state on the assessment 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 owner resides on that assessment date unless:
(1) the place where the mobile home is located on the assessment date is different from the place where the owner resides on that date; and
(2) the mobile home is either regularly used or permanently situated at the place where it is located.
[Pre-1975 Property Tax Recodification Citation: 6-1-40-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.23-2024, SEC.2.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026