§ 6-1.1-23.5-18 — Mobile home not sold; statement of collection costs

Indiana § 6-1.1-23.5-18

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 23.5: Collection of Delinquent Personal Property Taxes

Text

(a) Whenever:
(1) a mobile home assessed as personal property is offered for
sale under this chapter; and
(2) no bid is received;
the county auditor shall prepare a certified statement of the actual
collection costs incurred by the county.
(b) The county auditor shall place the amount specified in the
certified statement prepared under subsection (a) on the tax duplicate
of the mobile home assessed as personal property that is offered but not
sold at the sale. The amount shall be collected as personal property
taxes are collected and paid into the county general fund.
(c) The taxpayer who is delinquent in the payment of taxes causing
the tax sale maintains ownership of the mobile home and liability for
the delinquent taxes.

Legislative History

As added by P.L.235-2017, SEC.9. Amended by P.L.257-2019, SEC.59.