Indiana § 6-1.1-23.5-5 Demand for payment

Indiana Statutes

§ 6-1.1-23.5-5 — Demand for payment

Indiana § 6-1.1-23.5-5

Art. 1.1PROPERTY TAXES

Ch. 23.5Collection of Delinquent Personal Property Taxes

This text of Indiana § 6-1.1-23.5-5 (Demand for payment) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-23.5-5 (2026).

Text

(a)After a county treasurer prepares the tentative auction list under section 4 of this chapter, the county treasurer shall serve a written demand upon each taxpayer on the list. The written demand may be served upon the taxpayer:

(1)by certified mail;

(2)in person by the county treasurer or the county treasurer's agent; or

(3)by proof of certificate of mailing.

(b)A written demand issued under subsection (a) must include the following:

(1)A statement that the taxpayer is delinquent in the payment of personal property taxes that are attributable to a mobile home assessed as personal property.

(2)The amount of the delinquent taxes.

(3)The penalties due on the delinquent taxes.

(4)The collection expenses that the taxpayer owes.

(5)A statement that if the sum of the delinquent taxes

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(a) After a county treasurer prepares the
tentative auction list under section 4 of this chapter, the county
treasurer shall serve a written demand upon each taxpayer on the list.
The written demand may be served upon the taxpayer:
(1) by certified mail;
(2) in person by the county treasurer or the county treasurer's
agent; or
(3) by proof of certificate of mailing.
(b) A written demand issued under subsection (a) must include the
following:
(1) A statement that the taxpayer is delinquent in the payment of
personal property taxes that are attributable to a mobile home
assessed as personal property.
(2) The amount of the delinquent taxes.
(3) The penalties due on the delinquent taxes.
(4) The collection expenses that the taxpayer owes.
(5) A statement that if the sum of the delinquent taxes, penalties,
and collection expenses are not paid within sixty (60) days after
the date the demand is made, the county treasurer may seek a
judgment against the taxpayer in a court with jurisdiction.
(6) A statement that if a judgment is entered against the taxpayer
for failure to pay delinquent personal property taxes, penalties,
and collection expenses attributable to a mobile home assessed as
personal property, the county treasurer may offer the taxpayer's
mobile home for sale at auction to the highest bidder to satisfy the
total amount due plus the additional collection expenses incurred
unless the taxpayer:
(A) pays in full the taxpayer's delinquent personal property
taxes, penalties, and collection expenses that are attributable to
the taxpayer's mobile home; or
(B) enters into an installment agreement with the county
treasurer to pay the taxpayer's delinquent personal property
taxes, penalties, and collection expenses that are attributable to
the taxpayer's mobile home;
before the auction is held.
(7) A statement of the tentative date on which the county treasurer
expects to conduct the auction.