50 IAC 3.3-4-1
50 IAC 3.3-4-1 Assessment dates
Cite as Ind. Admin. Code tit. 50, r. 3.3-4-1
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.