Sec. 1. (a) This chapter applies to manufactured homes that are assessed under IC 6-1.1-7. (b) This chapter does not apply to manufactured homes that are assessed as: (1) inventory; or (2) real property; under this article and in accordance with rules adopted by the department of local government finance. As added by P.L.23-2024, SEC.4. Amended by P.L.157-2026, SEC.43.