Indiana § 6-1.1-2-1.5 Annual assessment date prescribed

Indiana Statutes

§ 6-1.1-2-1.5 — Annual assessment date prescribed

Indiana § 6-1.1-2-1.5

Art. 1.1PROPERTY TAXES

Ch. 2Imposition of Tax

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Bluebook

Ind. Code § 6-1.1-2-1.5 (2026).

Text

5.

(a)Except as provided in subsection (b), the annual assessment date for tangible property is:

(1)March 1 in a year ending before January 1, 2016; and

(2)January 1 in a year beginning after December 31, 2015.

(b)This subsection applies to mobile homes (including manufactured homes) subject to assessment under IC 6-1.1-7. Mobile homes are assessed in the year following the year containing the related assessment date for other property. The annual assessment date for mobile homes is:

(1)January 15 in a year ending before January 1, 2017; and

(2)January 1 in a year beginning after December 31, 2016.

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5. (a) Except as provided in subsection (b), the
annual assessment date for tangible property is:
(1) March 1 in a year ending before January 1, 2016; and
(2) January 1 in a year beginning after December 31, 2015.
(b) This subsection applies to mobile homes (including
manufactured homes) subject to assessment under IC 6-1.1-7. Mobile
homes are assessed in the year following the year containing the related
assessment date for other property. The annual assessment date for
mobile homes is:
(1) January 15 in a year ending before January 1, 2017; and
(2) January 1 in a year beginning after December 31, 2016.