Bill Text: IN SB0455 | 2017 | Regular Session | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Tax administration of mobile homes. Establishes an optional procedure by which a county treasurer may sell a mobile home assessed as personal property at auction to the highest bidder in order to satisfy the amount owed by the owner for delinquent personal property taxes, penalties, and collection expenses attributable to the mobile home. Modifies the definition of "inventory" under the property tax code to also include certain mobile homes or manufactured homes that are held for lease by the owner of a mobile home community. Modifies the definition of the "owner" of tangible property in the property tax code to
Spectrum: Partisan Bill (Republican 3-0)
Status: (Passed) 2017-04-28 - Public Law 235 [SB0455 Detail]
Download: Indiana-2017-SB0455-Amended.pdf
Bill Title: Tax administration of mobile homes. Establishes an optional procedure by which a county treasurer may sell a mobile home assessed as personal property at auction to the highest bidder in order to satisfy the amount owed by the owner for delinquent personal property taxes, penalties, and collection expenses attributable to the mobile home. Modifies the definition of "inventory" under the property tax code to also include certain mobile homes or manufactured homes that are held for lease by the owner of a mobile home community. Modifies the definition of the "owner" of tangible property in the property tax code to
Spectrum: Partisan Bill (Republican 3-0)
Status: (Passed) 2017-04-28 - Public Law 235 [SB0455 Detail]
Download: Indiana-2017-SB0455-Amended.pdf
