2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23.5. Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home › 6-1.1-23.5-14. Examination; Hearing; Objections; Judgment and Order for Sale

Sec. 14. (a) At least fifteen (15) days before the advertised date of the auction, the court shall examine the list of mobile homes as provided under section 13 of this chapter. At least three (3) days before the advertised date of the tax sale, the court shall enter judgment for those taxes, penalties, and costs that appear to be due. This judgment is considered a judgment against each taxpayer for the taxpayer's delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer's mobile home. The affidavit provided under section 13 of this chapter is prima facie evidence of delinquency for purposes of proceedings under this section. The court shall also direct the clerk to prepare and enter an order for the sale of those mobile homes against which judgment is entered.
(b) If written objections are timely filed, the court shall conduct a hearing on the written objections at least seven (7) days before the advertised date of the auction. At the hearing, the court shall hear any defense offered by any person interested in any of the mobile homes to the entry of judgment against the person, hear and determine the matter in a summary manner, without pleadings, and enter its judgment. The court shall enter a judgment under this subsection at least three (3) days before the advertised date of the auction. The objection must be in writing, and no person may offer any defense unless the writing specifying the objection is accompanied by an original or a duplicate tax receipt or other supporting documentation. At least seven (7) days before the date set for the hearing, notice of the date, time, and place of the hearing shall be provided by the court to the following:
(1) Any person filing a defense to the application for judgment and order of sale.
(2) Any person with a substantial property interest of record in a property certified not suitable for tax sale under section 8 of this chapter.
(c) If judgment is entered in favor of the respondent under these proceedings or if judgment is not entered for any particular mobile home because of an unresolved objection made under subsection (b), the court shall remove that mobile home from the tentative auction list prepared under section 4 of this chapter.
(d) A judgment and order for sale must contain the final listing of affected mobile homes and the name of at least one (1) of the owners of each mobile home, and must state in substantially the following form:
"Whereas, notice has been given of the intended application for a judgment against the owners of these mobile homes, and no sufficient defense has been made or cause has been shown why judgment should not be entered against the owners of these mobile homes for taxes, and personal property penalties, and costs due and unpaid on them, therefore it is considered by the court that judgment is hereby entered against the owners of the below listed mobile homes in favor of the state of Indiana for the amount of taxes, penalties, and costs due severally on them; and it is ordered by the court that the several mobile homes be sold as the law directs. Payments for taxes, penalties, and costs made after this judgment but before the sale shall reduce the judgment accordingly.".
(e) Except as provided in section 7 of this chapter, the order of the court constitutes the list of mobile homes that shall be offered for sale under section 15 of this chapter.
(f) The court that enters judgment under this section shall retain exclusive continuing supervisory jurisdiction over all matters and claims relating to the auction.
(g) No error or informality in the proceedings of any of the officers connected with the assessment, levying, or collection of the taxes that does not affect the substantial justice of the tax itself shall invalidate or in any manner affect the tax or the assessment, levying, or collection of the tax.
(h) Any irregularity, informality, omission, or defective act of one (1) or more officers connected with the assessment or levying of the taxes may be, in the discretion of the court, corrected, supplied, and made to conform to law by the court, or by the officer (in the presence of the court).
(i) At the hearing required by subsection (b), the court shall hear and determine whether properties certified by the county executive under section 8 of this chapter are not suitable for tax sale. The court shall determine a property to be not suitable for tax sale if the property:
(1) contains hazardous waste or another environmental hazard;
(2) has deteriorated to the extent that it can no longer provide suitable protection from the elements and can no longer be used as a primary place of residence; or
(3) has little or no value as a structure to be rehabilitated for use as a primary place of residence;
for which the cost of abatement, remediation, or rehabilitation would exceed the fair market value of the mobile home. If such a determination is made, the owner of the real property on which the mobile home is placed may proceed on behalf of and in place of the title owner under IC 6-1.1-7-15.
(j) The judgment and order for sale described in subsection (d) must also identify any mobile homes that the court determines are not suitable for tax sale. Judgment shall be entered against these properties as provided in this section, but an order for the sale of these properties may not be entered. As to these properties, the judgment and order shall state in substantially the following form:
"Whereas, this court having entered judgment against the owners of these mobile homes, and the court having found that these properties are not suitable for tax sale, it is ordered that, notwithstanding the aforementioned judgment and order, the following tracts shall not be offered for sale under IC 6-1.1-23.5-15.".
As added by P.L.235-2017, SEC.9.