reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-10. Mineral Production on Land Classified as Filter Strip; Assessment

Sec. 10. If any oil, gas, stone, coal, or other mineral is obtained from land that is classified as a filter strip, the parcel shall immediately be assessed for the oil, gas, stone, coal, or other mineral wealth. The assessed value of the mineral wealth shall then be placed on the tax duplicate.
As added by P.L.55-1991, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-11. Management of Filter Strip Land

Sec. 11. A person who owns or controls land that is classified as a filter strip must follow the minimum standards of filter strip management prescribed by the county surveyor with the concurrence of the soil and water conservation district in which the land is located.
As added by P.L.55-1991, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-12. Signs

Sec. 12. The owner of a parcel of land that is classified as a filter strip is encouraged to mark the parcel with a minimum of four (4) signs. The owner shall place the signs on the boundaries of the parcel at the points that are the most conspicuous to the public.
As added by P.L.55-1991, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-13. Inspection of Parcels

Sec. 13. At least once every two (2) years the county surveyor or a representative of the soil and water conservation district in which the land is located shall inspect each parcel of land that is classified as a filter strip. On each inspection trip, if possible, the inspector shall inspect the parcel with the owner and shall point out to the owner any needed improvement. In addition, the inspector shall give the owner a written report of the inspection and the inspector's recommendations. A permanent record of each inspection shall be maintained in the office of the county surveyor.
As added by P.L.55-1991, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-14. Withdrawal of Land From Filter Strip Classification; Owner Request

Sec. 14. If the owner of land that is classified as a filter strip wishes to have the land withdrawn from the classification, the owner shall have the county assessor of the county in which the land is situated assess the land. The county assessor shall make the assessment in the manner prescribed in section 5 of this chapter. The owner shall then file a withdrawal request in duplicate with the county surveyor on forms prescribed by the county surveyor. The county surveyor shall withdraw the land from the classification on receipt of the withdrawal forms.
As added by P.L.55-1991, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-15. Withdrawal of Land From Filter Strip Classification; County Surveyor Findings

Sec. 15. The county surveyor shall withdraw land that is classified as a filter strip from the classification if the surveyor finds that this chapter is not being complied with and that the owner of the land refuses to make the changes necessary for compliance. If the county surveyor withdraws land under this section, the county surveyor shall have the county assessor of the county in which the land is situated assess the land. The county assessor shall make the assessment in the manner prescribed in section 5 of this chapter. In addition, the county surveyor shall immediately notify the owner that the land has been withdrawn from the classification.
As added by P.L.55-1991, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-16. Assessment of Land Following Withdrawal; Appeal

Sec. 16. If an assessment made by a county assessor under section 14 or 15 of this chapter is not satisfactory to the owner, the owner may appeal the assessment in the manner prescribed in section 5 of this chapter.
As added by P.L.55-1991, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-17. Withdrawal of Land by County Surveyor; Notice

Sec. 17. If land classified as a filter strip is withdrawn from the classification, the county surveyor shall immediately notify the recorder and the auditor of the county in which the land is situated that the land has been withdrawn. In addition, when land is withdrawn, the owner of the land shall make a notation of the withdrawal in the records of the county recorder.
As added by P.L.55-1991, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-18. Payment Upon Withdrawal of Land; Lien

Sec. 18. (a) For purposes of this section, "initial classification assessment" means the assessment required under section 5 of this chapter, and "withdrawal assessment" means the assessment required under section 14 or 15 of this chapter.
(b) If land that is classified as a filter strip is withdrawn from the classification, the owner shall pay an amount equal to the lesser of:
(1) the sum of:
(A) the total property taxes that, if it were not for the classification, would have been assessed on the land during the lesser of the period of classification or the ten (10) year period immediately preceding the date on which the land is withdrawn from the classification; plus
(B) interest on the property taxes at the rate of ten percent (10%) per year; or
(2) the remainder of:
(A) the withdrawal assessment of the land; minus
(B) the sum of the initial classification assessment of the land and any increase in the initial classification of the land resulting from the subsequent construction of a ditch or levee.
(c) The liability imposed by this section is a lien upon the land withdrawn from the classification. When the amount is collected, the amount shall be paid into the county general fund. If the amount is not paid, the lien shall be treated in the same manner that delinquent taxes on real property are treated.
As added by P.L.55-1991, SEC.1. Amended by P.L.1-1992, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-19. Conveyance of Filter Strip Land

Sec. 19. A conveyance of land that is classified as a filter strip does not release any person acquiring an interest in the land from any obligation or liability imposed under this chapter.
As added by P.L.55-1991, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-20. Expenses

Sec. 20. (a) The applicant shall pay the expense of the description required by section 4 of this chapter.
(b) The expense of an assessment that is required under this chapter shall be paid from the county general fund of the county in which the parcel is located. The county assessor is entitled to necessary expenses for services in making an assessment that is required under this chapter.
As added by P.L.55-1991, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-21. Annual Report

Sec. 21. The owner of a parcel of land that is classified as a filter strip shall file a report once each year with the county surveyor on forms prescribed by the county surveyor.
As added by P.L.55-1991, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-22. Prohibited Acts Upon Filter Strip Lands

Sec. 22. (a) A person may not do any of the following on land classified as a filter strip:
(1) Except as provided in subsection (b), cultivate or harvest crops.
(2) Erect a dwelling or other building.
(3) Graze a domestic animal or permit grazing by a domestic animal.
(4) Burn.
(5) Mow before July of any year after the first year in which the filter strip is established.
(6) Engage in any practice that permanently alters land or vegetation on the land.
(b) A person may up to three (3) times a year cut grass-legumes for hay on land classified as a filter strip. However, reseeding is required upon recommendation of the county surveyor with the concurrence of the local soil and water conservation district in which the filter strip is located.
As added by P.L.55-1991, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-23. Reconstruction of Drains; Withdrawal Assessment

Sec. 23. (a) A reconstruction of an existing drain requires reestablishment of the filter strip in the same dimensions as existed prior to reconstructing the drain.
(b) Filter strips impacted by construction or reconstruction of regulated drains are not subject to withdrawal assessment under section 14 or 15 of this chapter if the landowner reestablishes the existing filter strip boundaries along the new boundaries of the ditch.
(c) Failure to reestablish the filter strip will result in withdrawal from the program.
As added by P.L.55-1991, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-24. County Drainage Boards; Establishment and Vegetation of Filter Strips

Sec. 24. The county drainage board may allow the use of construction, reconstruction, or maintenance funds to provide for the establishment and vegetation of filter strips along regulated drains.
As added by P.L.55-1991, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-25. County Surveyor Advice and Assistance for Establishment and Maintenance of Filter Strips

Sec. 25. The county surveyor, in cooperation with the county extension service and the soil and water conservation district in which the land is located, shall give advice and technical assistance to the landowner for the establishment and maintenance of filter strips.
As added by P.L.55-1991, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.8. Assessment of Cemetery Land › 6-1.1-6.8-1. "Director" Defined

Sec. 1. As used in this chapter, "director" refers to the director of the division of historic preservation and archeology of the department of natural resources.
As added by P.L.177-2001, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.8. Assessment of Cemetery Land › 6-1.1-6.8-2. Classification as Cemetery Land

Sec. 2. For the purpose of property taxation, land on which a cemetery or burial ground (as defined by IC 14-21-1-3) is located may be classified and assessed under this chapter if the land satisfies the conditions prescribed in this chapter for classification as cemetery land.
As added by P.L.177-2001, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.8. Assessment of Cemetery Land › 6-1.1-6.8-3. Registry of Indiana Cemeteries and Burial Grounds

Sec. 3. Land may be classified as cemetery land if it is included in the registry of Indiana cemeteries and burial grounds established under IC 14-21-1-13.5.
As added by P.L.177-2001, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.8. Assessment of Cemetery Land › 6-1.1-6.8-6. Surveys

Sec. 6. (a) A person who wishes to have a parcel of land classified as cemetery land must have it surveyed by a professional surveyor. The professional surveyor shall make the survey by metes and bounds and locate the parcel with reference to some established corner. In addition, the professional surveyor shall identify the parcel by section, township, range, and county references. The professional surveyor shall prepare plats of the parcel in ink, and shall prepare the plats on the scale, and in the number, prescribed by the director.
(b) The professional surveyor may use an aerial photograph in order to obtain a description of the parcel. However, the professional surveyor's description must be accurate and it must meet the requirements specified in subsection (a). If an aerial photograph is used, that fact shall be noted on the application referred to in section 8 of this chapter.
As added by P.L.177-2001, SEC.1. Amended by P.L.57-2013, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.8. Assessment of Cemetery Land › 6-1.1-6.8-7. Assessment by County Assessor

Sec. 7. (a) A person who wishes to have a parcel of land classified as cemetery land must have the land assessed by the county assessor of the county in which the land is located.
(b) The county assessor shall assess the land at its fair market value, including any mineral, stone, oil, or gas value it has.
(c) If the assessment made by the county assessor is not satisfactory to the owner, the owner may appeal the assessment to a board consisting of the assessor, auditor, and treasurer of the county in which the land proposed for classification is located. The decision of the board is final.
As added by P.L.177-2001, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.8. Assessment of Cemetery Land › 6-1.1-6.8-8. Application for Assessment as Cemetery Land

Sec. 8. (a) A person who wishes to have a parcel of land classified as cemetery land must file an application in duplicate with the director on the forms prescribed by the director. The application must include the following items:
(1) The plats referred to in section 6 of this chapter.
(2) The assessment required under section 7 of this chapter entered in ink by the county assessor.
(3) The signature of the owner, the professional surveyor, and the county assessor.
(b) If an error or omission affecting the eligibility of the application is discovered by the director or county assessor, the director or county assessor shall promptly notify the applicant of the deficiency and allow the applicant to amend the application.
As added by P.L.177-2001, SEC.1. Amended by P.L.57-2013, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.8. Assessment of Cemetery Land › 6-1.1-6.8-9. Approval of Application

Sec. 9. If in the opinion of the director an application filed under section 8 of this chapter and the land to be classified comply with this chapter, the director shall approve the application. In addition, the director shall notify the auditor and the recorder of the county in which the land is located that the application has been approved, and shall return one (1) approved application form to the applicant.
As added by P.L.177-2001, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.8. Assessment of Cemetery Land › 6-1.1-6.8-10. Recordation of Approved Application

Sec. 10. If an application filed under section 8 of this chapter is approved, the applicant shall record the approved application in the applicant's name. If the applicant is a partnership, corporation, limited liability company, or association, the applicant shall record the approved application in the name of the partnership, corporation, limited liability company, or association. When an approved application is properly recorded, the county auditor shall enter the land for taxation at an assessed value determined under section 11 of this chapter.
As added by P.L.177-2001, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.8. Assessment of Cemetery Land › 6-1.1-6.8-11. Assessment Rate

Sec. 11. (a) Except as provided in subsection (b), land that is classified under this chapter as cemetery land shall be assessed at one dollar ($1) per acre for general property taxation purposes.
(b) A cemetery that is less than one (1) acre shall be assessed in the amount of one dollar ($1).
As added by P.L.177-2001, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.8. Assessment of Cemetery Land › 6-1.1-6.8-12. Mineral Wealth

Sec. 12. If any oil, gas, stone, coal, or other mineral is obtained from land that is classified as cemetery land, the parcel shall immediately be assessed for the oil, gas, stone, coal, or other mineral wealth. The assessed value of the mineral wealth shall then be placed on the tax duplicate.
As added by P.L.177-2001, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.8. Assessment of Cemetery Land › 6-1.1-6.8-13. Conveyance

Sec. 13. A conveyance of land that is classified as cemetery land does not release any person acquiring an interest in the land from any obligation or liability imposed under this chapter.
As added by P.L.177-2001, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.8. Assessment of Cemetery Land › 6-1.1-6.8-14. Payment of Expenses

Sec. 14. The expense of the survey required by section 6 of this chapter shall be paid by the applicant. The expense of an assessment that is required under this chapter shall be paid from the county general fund of the county in which the parcel is located.
As added by P.L.177-2001, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 7. Taxation of Mobile Homes › 6-1.1-7-1. Assessment and Taxation; "Mobile Home" Defined

Sec. 1. (a) Mobile homes which are located within this state on the assessment date of a year shall be assessed and taxed for that year in the manner provided in this chapter. If a provision of this chapter conflicts with another provision of this article, the provision of this chapter controls with respect to the assessment and taxation of mobile homes.
(b) For purposes of this chapter, "mobile home" means a dwelling which:
(1) is factory assembled;
(2) is transportable;
(3) is intended for year around occupancy;
(4) exceeds thirty-five (35) feet in length; and
(5) is designed either for transportation on its own chassis or placement on a temporary foundation.
[Pre-1975 Property Tax Recodification Citations: 6-1-40-1; 6-1-40-2.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 7. Taxation of Mobile Homes › 6-1.1-7-2. Assessing Mobile Homes

Sec. 2. The department of local government finance may adopt rules in order to provide a method for assessing mobile homes. These rules must be consistent with this article, including the factors required under IC 6-1.1-31-7.
[Pre-1975 Property Tax Recodification Citation: 6-1-40-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.10; P.L.6-1997, SEC.29; P.L.90-2002, SEC.55; P.L.1-2004, SEC.11 and P.L.23-2004, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 7. Taxation of Mobile Homes › 6-1.1-7-3. Placement of Mobile Home; Reports

Sec. 3. (a) A person who places a mobile home or allows a mobile home to be placed on any land which the person owns, possesses, or controls shall report that fact to the assessor of the township in which the land is located, or the county assessor if there is no township assessor for the township, within thirty (30) days after the mobile home is placed on the land.
(b) This subsection applies to a person that operates a mobile home community. In addition to the requirements of subsection (a), if a person to whom this subsection applies places a mobile home or allows a mobile home to be placed in the mobile home community, if a sale or lease of a mobile home previously held as inventory occurs, or if the status of a mobile home is changed to inventory, the person shall furnish the following information and other items to the assessor of the township in which the mobile home community is located, or the county assessor if there is no township assessor for the township, within thirty (30) days after the mobile home is placed in the mobile home community, the sale or lease of the mobile home occurs, or the change in status of the mobile home to inventory occurs:
(1) If applicable, notice of the sale or lease of the mobile home or the change in status of the mobile home to inventory.
(2) The name of the owner of the mobile home at the time the entry is made, as shown on the title to the mobile home.
(3) The vehicle identification number of the mobile home.
(4) A copy of the title held by the owner of the mobile home at the time the entry is made, or, if no title exists:
(A) a petition filed with a court requesting an order by the court for the title of the mobile home; or
(B) a bureau of motor vehicles affidavit of sale or disposal.
(5) A copy of the most recent permit issued to the owner of the mobile home or issued under section 10 of this chapter, if applicable.
(c) The thirty (30) day period specified in subsections (a) and (b) commences the day after the day that the mobile home is placed upon the land.
[Pre-1975 Property Tax Recodification Citation: 6-1-40-3 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.95; P.L.235-2017, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 7. Taxation of Mobile Homes › 6-1.1-7-4. Place of Assessment

Sec. 4. (a) Except as provided in subsection (b) of this section, a mobile home which is located within this state on the assessment date of a year shall be assessed at the place where it is located.
(b) A mobile home which is located within this state on the assessment date of a year and which is owned by a person who is a resident of this state shall be assessed at the place where the owner resides on that assessment date unless:
(1) the place where the mobile home is located on the assessment date is different from the place where the owner resides on that date; and
(2) the mobile home is either regularly used or permanently situated at the place where it is located.
[Pre-1975 Property Tax Recodification Citation: 6-1-40-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 7. Taxation of Mobile Homes › 6-1.1-7-5. Township Assessor and County Assessor Duties

Sec. 5. A mobile home which is subject to taxation under this chapter shall be assessed by the assessor of the township within which the place of assessment is located, or the county assessor if there is no township assessor for the township. Each township assessor and the county assessor shall certify the assessments of mobile homes to the county auditor in the same manner provided for the certification of personal property assessments. The township or county assessor shall make this certification on the forms prescribed by the department of local government finance.
[Pre-1975 Property Tax Recodification Citation: 6-1-40-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.56; P.L.146-2008, SEC.96.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 7. Taxation of Mobile Homes › 6-1.1-7-6. Rate of Tax; Taxing District

Sec. 6. A tax is imposed upon each mobile home which is located within this state on the assessment date of a year. The rate of this tax for the year is the total rate used by the appropriate taxing district for tangible property taxes which are due that same year. The appropriate taxing district is the one in which the place of asssessment of the mobile home is located.
[Pre-1975 Property Tax Recodification Citation: 6-1-40-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 7. Taxation of Mobile Homes › 6-1.1-7-7. Liability for Tax; Installment Payments

Sec. 7. (a) The owner of a mobile home on the assessment date of a year is liable for the taxes imposed upon the mobile home for that year. Except as provided in subsection (b), the owner shall pay the taxes in two (2) equal, semi-annual installments. These semi-annual installments are due on May 10 and November 10 of the year of assessment.
(b) A county council may adopt an ordinance to require an owner to pay his property tax liability for his mobile home in one (1) installment, if the tax liability for a particular year is less than twenty-five dollars ($25). If the county council has adopted such an ordinance, then whenever a tax statement mailed under IC 6-1.1-22-8.1 shows that an owner's property tax liability for a particular year for a mobile home is less than twenty-five dollars ($25), the owner shall pay the entire tax liability for the mobile home for that year on May 10 of that year.
[Pre-1975 Property Tax Recodification Citations: 6-1-40-5 part; 6-1-40-8.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.57-1986, SEC.1; P.L.3-2008, SEC.33.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 7. Taxation of Mobile Homes › 6-1.1-7-8. Receipt for Payment

Sec. 8. When a person pays the taxes imposed upon a mobile home, the county treasurer shall give the person a receipt for the payment. The county treasurer shall prepare the receipt on the form prescribed by the state board of accounts.
[Pre-1975 Property Tax Recodification Citation: 6-1-40-7.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 7. Taxation of Mobile Homes › 6-1.1-7-9. Late Payment or Nonpayment; Penalties

Sec. 9. If a semi-annual installment of taxes imposed for a year upon a mobile home is not paid on or before the due date prescribed under section 7 of this chapter, the same penalties apply that are imposed under IC 6-1.1-37-10 for the late payment of property taxes. In addition, the mobile home and the personal property of a delinquent taxpayer shall be levied upon and sold in the same manner that a taxpayer's personal property is levied upon and sold under IC 6-1.1-23 for the non-payment of personal property taxes.
[Pre-1975 Property Tax Recodification Citation: 6-1-40-9.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.38.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 7. Taxation of Mobile Homes › 6-1.1-7-10. Movement of Mobile Home; Transfer of Title; Permits

Sec. 10. (a) This section does not apply to a mobile home that is offered for sale at auction under IC 9-22-1.5, IC 9-22-1.7, or IC 6-1.1-23.5 for the transfer resulting from the auction.
(b) As used in this section, "official seal" has the meaning set forth in IC 33-42-0.5-21.
(c) A mobile home may not be moved from one (1) location to another unless the owner or the owner's agent obtains a permit to move the mobile home from the county treasurer.
(d) The bureau of motor vehicles may not:
(1) transfer the title to a mobile home; or
(2) change names in any manner on the title to a mobile home;
unless the owner or the owner's agent holds a valid permit to transfer the title that was issued by the county treasurer and includes the county treasurer's official seal.
(e) A county treasurer shall issue a permit which is required to either move, or transfer the title to, a mobile home if the taxes, special assessments, interest, penalties, judgments, and costs that are due and payable on the mobile home have been paid and the person requesting the permit has a state issued title, a court order, or a bureau of motor vehicles affidavit of sale or disposal. The county treasurer shall issue the permit not later than two (2) business days (excluding weekends and holidays) after the date the completed permit application is received by the county treasurer. The permit shall state the date it is issued.
(f) After issuing a permit to move a mobile home under subsection (e), a county treasurer shall notify the township assessor of the township to which the mobile home will be moved, or the county assessor if there is no township assessor for the township, that the permit to move the mobile home has been issued.
(g) A permit to move, or transfer title to, a mobile home that is issued under this section expires ninety (90) days after the date the permit is issued. The permit is invalid after the permit expires. If the owner wishes to move, or transfer title to, the mobile home after the permit has expired, the owner or the owner's agent must obtain a new permit under this section.
(h) A county treasurer is not liable for the county treasurer's good faith efforts to collect taxes that are due and payable for a mobile home. Good faith efforts include the refusal to issue a permit under subsection (e) until all property taxes that are due and payable for a mobile home are paid to the county treasurer.
[Pre-1975 Property Tax Recodification Citation: 6-1-40-10 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.203-2013, SEC.1; P.L.71-2015, SEC.1; P.L.194-2015, SEC.1; P.L.198-2016, SEC.18; P.L.235-2017, SEC.5; P.L.118-2022, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 7. Taxation of Mobile Homes › 6-1.1-7-10.4. Sale of Mobile Home

Sec. 10.4. (a) This section does not apply to a mobile home that is offered for sale at auction under IC 9-22-1.5 or IC 9-22-1.7 for the transfer resulting from the auction.
(b) The owner of a mobile home who sells the mobile home to another person shall provide the purchaser with the permit required by section 10(d) of this chapter before the sale is consummated.
As added by Acts 1977, P.L.65, SEC.1. Amended by P.L.71-2015, SEC.2; P.L.198-2016, SEC.19; P.L.118-2022, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 7. Taxation of Mobile Homes › 6-1.1-7-11. Movers of Mobile Homes; Display of Permit

Sec. 11. (a) A person who is engaged to move a mobile home may not provide that service unless the owner presents the mover with a permit to move the mobile home and the permit is dated not more than ninety (90) days before the date of the proposed move. The mover shall visibly display the permit while the mobile home is in transit.
(b) The mover shall return the permit to the owner of the mobile home when the move is completed.
[Pre-1975 Property Tax Recodification Citation: 6-1-40-10 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.203-2013, SEC.2; P.L.198-2016, SEC.20; P.L.235-2017, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 7. Taxation of Mobile Homes › 6-1.1-7-12. Violation of Ic 6-1.1-7-11(a); Offense

Sec. 12. A person who violates section 11(a) of this chapter commits a Class C infraction.
[Pre-1975 Property Tax Recodification Citation: 6-1-40-10 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.601.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 7. Taxation of Mobile Homes › 6-1.1-7-13. Violation of Ic 6-1.1-7-3; Offense

Sec. 13. A person who violates section 3 of this chapter commits a Class C infraction.
[Pre-1975 Property Tax Recodification Citation: 6-1-40-3 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.602.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 7. Taxation of Mobile Homes › 6-1.1-7-14. Violation of Ic 6-1.1-7-10.4; Offense

Sec. 14. A person who violates section 10.4 of this chapter commits a Class C infraction.
As added by Acts 1977, P.L.65, SEC.2. Amended by Acts 1978, P.L.2, SEC.603.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 7. Taxation of Mobile Homes › 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

Sec. 15. (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.
As added by P.L.182-2009(ss), SEC.92. Amended by P.L.235-2017, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 7. Taxation of Mobile Homes › 6-1.1-7-16. Duty to Develop a System for Recording Property Tax Information for Mobile Homes

Sec. 16. The department of local government finance shall develop a system for recording the property tax information for a mobile home assessed under this chapter using an identification number that is unique to the vehicle identification number of the mobile home. The department of local government finance shall implement the system before January 1, 2015.
As added by P.L.203-2013, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8. Taxation of Public Utility Companies › 6-1.1-8-1. Property Owned or Used by Public Utility Company

Sec. 1. The property owned or used by a public utility company shall be taxed in the manner prescribed in this chapter. Property used by a public utility company consists of property which the company uses under an agreement whereby the company exercises the beneficial rights of ownership for the major part of a year. When reference is made in this chapter to the "property of" a public utility company or to the public utility "company's property", the reference includes the property owned or used by that company.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-3 part.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8. Taxation of Public Utility Companies › 6-1.1-8-3. Companies Subject to Taxation; Exemptions

Sec. 3. (a) Except as provided in subsection (c), the following companies are subject to taxation under this chapter:
(1) Each company which is engaged in the business of transporting persons or property.
(2) Each company which is engaged in the business of selling or distributing electricity, gas, steam, or water.
(3) Each company which is engaged in the business of transmitting messages for the general public by wire or airwaves.
(4) Each company which is engaged in the business of operating a sewage system or a sewage treatment plant.
(b) The companies which are subject to taxation under this chapter include, but are not limited to:
(1) bridge companies;
(2) bus companies;
(3) express companies;
(4) light, heat, or power companies;
(5) pipeline companies;
(6) railroad companies;
(7) railcar companies;
(8) sleeping car companies;
(9) street railway companies;
(10) telephone, telegraph, or cable companies;
(11) tunnel companies; and
(12) water distribution companies.
(c) The following persons are not subject to taxation under this chapter:
(1) Aviation companies.
(2) Broadcasting companies.
(3) Television companies.
(4) Water transportation companies.
(5) Companies which are operated by a municipality or a municipal corporation, except those utility companies owned or held in trust by a first class city.
(6) A taxpayer that:
(A) is described in subsection (b);
(B) owns definite situs property that is located in only one (1) taxing district; and
(C) files a personal property tax return for the definite situs property with the county assessor or (if applicable) the township assessor.
A taxpayer that meets the requirements of clauses (A) and (B) may elect to file a personal property tax return for the definite situs property with the county assessor or (if applicable) the township assessor, instead of filing a return for the definite situs property under this chapter.
(7) A taxpayer that:
(A) is participating in a net metering program under 170 IAC 4-4.2 or in a feed-in-tariff program offered by a company described in subsection (b)(4); and
(B) files a personal property tax return for the property with the county assessor or (if applicable) the township assessor.
[Pre-1975 Property Tax Recodification Citations: 6-1-44-2 part; 6-1-44-3 part; 6-1-44-4 part. Pre-Local Government Recodification Citations: 6-1.1-8-3; 19-3-23-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.8, SEC.51; Acts 1981, P.L.66, SEC.2; P.L.64-1983, SEC.2; P.L.59-1985, SEC.2; P.L.168-2013, SEC.1; P.L.2-2014, SEC.18; P.L.38-2021, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8. Taxation of Public Utility Companies › 6-1.1-8-4. Companies Within and Partially Outside State; Tax Determinations

Sec. 4. (a) If a public utility company operates a system partially within and partially without this state, the company's property which is subject to taxation under this chapter is:
(1) that property which has a definite situs in this state; and
(2) that property which does not have a definite situs either in this state or in any other state and which the department of local government finance determines is taxable in this state.
(b) To determine the value of an interstate public utility company's property which does not have a definite situs either in this state or in any other state and which is taxable in this state, the department of local government finance shall consider the value of all the company's property which does not have a definite situs and shall allocate a reasonable portion of that property to this state. The department of local government finance shall make the allocation in a manner which is fair to both the state and the company.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-9 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.11; P.L.90-2002, SEC.57.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8. Taxation of Public Utility Companies › 6-1.1-8-5. Fixed Property; Definite-Situs Distributable Property; Indefinite-Situs Distributable Property

Sec. 5. The property owned or used by the various public utility companies is classified under sections 6 through 18 of this chapter as fixed property, definite-situs distributable property, or indefinite-situs distributable property. When a reference is made in this chapter to fixed property, definite-situs distributable property, or indefinite-situs distributable property, the classifications contained in sections 6 through 18 of this chapter apply.
[Pre-1975 Property Tax Recodification Citations: 6-1-44-3 part; 6-1-44-11 part.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8. Taxation of Public Utility Companies › 6-1.1-8-6. Bridge Companies

Sec. 6. (a) The fixed property of a bridge company consists of real property which is not part of a bridge head or right-of-way of the company. The remainder of the bridge company's property is distributable property.
(b) A bridge company's definite-situs distributable property consists of:
(1) bridges;
(2) land on which bridge heads are located; and
(3) the company's rights-of-way.
(c) A bridge company's property which is not described in subsection (a) or (b) is indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the company has property that is described in either subsection (a) or (b). The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the bridge company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the value of the company's property which is located in the taxing district and which is described in either subsection (a) or (b), and the denominator of which is the value of the company's property which is located in this state and which is described in either subsection (a) or (b).
[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(7) part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.12; P.L.90-2002, SEC.58.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8. Taxation of Public Utility Companies › 6-1.1-8-7. Bus Companies

Sec. 7. (a) The fixed property of a bus company consists of real property.
(b) A bus company's property which is not described in subsection (a) is indefinite-situs distributable property. This property includes, but is not limited to, buses and other mobile equipment. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in or through which the company operates its system. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the bus company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the company's average daily regularly scheduled passenger vehicle route miles in the taxing district, and the denominator of which is the company's average daily regularly scheduled passenger vehicle route miles in this state.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(6).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.59; P.L.182-2009(ss), SEC.93.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8. Taxation of Public Utility Companies › 6-1.1-8-8. Express Companies

Sec. 8. (a) The fixed property of an express company consists of real property. The remainder of the express company's property is indefinite-situs distributable property.
(b) The department of local government finance shall apportion and distribute the assessed valuation of an express company's indefinite-situs distributable property among the taxing districts in which the fixed property of the company is located. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the express company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the value of the company's fixed property which is located in the taxing district, and the denominator of which is the value of the company's fixed property which is located in this state.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(4).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.60; P.L.182-2009(ss), SEC.94.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8. Taxation of Public Utility Companies › 6-1.1-8-9. Light, Heat, or Power Companies

Sec. 9. (a) The fixed property of a light, heat, or power company consists of real property which is not part of the company's right-of-ways, transmission system, or distribution system.
(b) A light, heat, or power company's property which is not described as fixed property in subsection (a) of this section is definite-situs distributable property. This property includes, but is not limited to, turbo-generators, boilers, transformers, transmission lines, distribution lines, and pipe lines.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(10).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.182-2009(ss), SEC.95.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8. Taxation of Public Utility Companies › 6-1.1-8-10. Pipe Line Companies

Sec. 10. (a) The fixed property of a pipe line company consists of real property which is not part of a pipe line or right-of-way of the company.
(b) A pipe line company's property which is not described in subsection (a) is indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the company's pipe lines are located. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the pipe line company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the length of the company's pipe lines in the taxing district, and the denominator of which is the length of the company's pipe lines in this state.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(8).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.61; P.L.182-2009(ss), SEC.96.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 8. Taxation of Public Utility Companies › 6-1.1-8-11. Railroad Companies

Sec. 11. (a) The fixed property of the railroad company consists of real property which is not required for the operation of the railroad. The remaining property of the railroad company is distributable property.
(b) A railroad company's definite-situs distributable property consists of the company's:
(1) rights-of-way and road beds;
(2) station and depot grounds;
(3) yards, yard sites, superstructures, turntable, and turnouts;
(4) tracks;
(5) telegraph poles, wires, instruments, and other appliances, which are located on the right-of-ways; and
(6) any other buildings or fixed situs personal property used in the operation of the railroad.
(c) A railroad company's property which is not described in subsection (a) or (b) is indefinite-situs distributable property. This property includes, but is not limited to, rolling stock. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the railroad company operates its system. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the railroad company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the relative value of the company's main lines, branch lines, main tracks, second main tracks, and sidetracks, including all leased lines and tracks, which are located in the taxing district, and the denominator of which is the relative value of the company's main lines, branch lines, main tracks, second main tracks, and sidetracks, including all leased lines and tracks, which are located in this state.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(1).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.62; P.L.182-2009(ss), SEC.97.