Indiana § 6-1.1-7-15 Waiver of personal property tax liability on certain mobile homes and
manufactured homes; destruction of mobile home or manufactured
home by owner required

Indiana Statutes

§ 6-1.1-7-15 — Waiver of personal property tax liability on certain mobile homes and manufactured homes; destruction of mobile home or manufactured home by owner required

Indiana § 6-1.1-7-15

Art. 1.1PROPERTY TAXES

Ch. 7Taxation of Mobile Homes

This text of Indiana § 6-1.1-7-15 (Waiver of personal property tax liability on certain mobile homes and manufactured homes; destruction of mobile home or manufactured home by owner required) 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 § 6-1.1-7-15 (2026).

Text

(a)This section applies to a mobile home or manufactured home:

(1)that has deteriorated to a degree that it can no longer provide suitable protection from the elements as to be used as a primary place of residence;

(2)that has little or no value as a structure to be rehabilitated for use as a primary place of residence;

(3)on which personal property tax liability has been imposed in an amount that exceeds the estimated resale value of the mobile home or manufactured home; and

(4)that has been abandoned in a mobile home community licensed under IC 16-41-27.

(b)The holder of:

(1)the title; or

(2)a bureau of motor vehicles affidavit of sale or disposal; for a mobile home or manufactured home described in subsection (a) may submit a written request to the county assessor for the county

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(a) This section applies to a mobile home or
manufactured home:
(1) that has deteriorated to a degree that it can no longer provide
suitable protection from the elements as to be used as a primary
place of residence;
(2) that has little or no value as a structure to be rehabilitated for
use as a primary place of residence;
(3) on which personal property tax liability has been imposed in
an amount that exceeds the estimated resale value of the mobile
home or manufactured home; and
(4) that has been abandoned in a mobile home community
licensed under IC 16-41-27.
(b) The holder of:
(1) the title; or
(2) a bureau of motor vehicles affidavit of sale or disposal;
for a mobile home or manufactured home described in subsection (a)
may submit a written request to the county assessor for the county
where the mobile home or manufactured home is located requesting
that personal property tax liability imposed on the mobile home or
manufactured home be waived. If the county assessor determines that
the property that is the subject of the request meets the requirements in
subsection (a), the county assessor shall send to the applicant a letter
that waives the property taxes, special assessments, interest, penalties,
and costs assessed against the property under this article, subject to
compliance with subsection (c). The county assessor shall deliver a
copy of the letter to the county auditor and the county treasurer.
(c) Upon receipt of a letter waiving property taxes imposed on a
mobile home or manufactured home, the holder of the title of the
property that is the subject of a letter issued under subsection (b) shall:
(1) deliver a signed statement to the county assessor stating that
the mobile home or manufactured home:
(A) will be dismantled or destroyed either at its present site or
at a remote site; and
(B) will not be used again as a dwelling or other shelter; and
(2) dismantle or destroy the mobile home or manufactured home
and not use the mobile home or manufactured home as a structure
after the issuance date of the letter waiving property taxes.
(d) The county auditor shall remove from the tax duplicate the
property taxes, special assessments, interest, penalties, and costs for
which a waiver is granted under this section.