Title 6, TITLE 6. TAXATION

Sec. 1. Subject to IC 6-1.1-23-0.1, a county treasurer may elect to use the procedures of this chapter to collect delinquent personal property taxes, penalties, and collection expenses that are attributable to a mobile home assessed as personal property. As added by P.L.235-2017,…

Sec. 10. (a) After preparing the notice described under section 9 of this chapter, the county treasurer shall do the following: (1) Post a copy of the notice at a public place of posting in the county courthouse or in another public county building at least thirty (30) days befor…

Sec. 11. (a) This section applies to a request for information in an alternative form under this chapter in those circumstances in which a county treasurer may omit descriptions of mobile homes from a published notice of sale under this chapter if the county treasurer makes the i…

Sec. 12. (a) At least thirty (30) days before the earliest date on which the application for judgment and order for sale of mobile homes eligible for sale may be made, the county treasurer shall send a notice of the sale by certified mail, return receipt requested, and by first c…

Sec. 13. (a) On the day on which the application for judgment and order for sale is made, the county treasurer shall correct the tentative auction list under section 4 of this chapter, removing mobile homes for which all delinquencies have been paid or installment agreements have…

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…

Sec. 15. (a) Except as provided in section 7 of this chapter, the county treasurer shall, at the time and place designated in the notice, sell at public auction to the highest bidder each mobile home that is specified in the order for sale. The county treasurer shall keep a recor…

Sec. 16. If a person who purchases a mobile home assessed as personal property in a sale under this chapter fails to pay the bid, the county treasurer shall offer the mobile home for sale again. A purchaser who fails to pay the bid shall pay a civil penalty in an amount equal to …

Sec. 17. If a mobile home assessed as personal property is offered for sale under this chapter and an amount is received that is less than the sum of delinquent property taxes, penalties, and collection expenses that are attributable to the mobile home, the county treasurer shall…

Sec. 18. (a) Whenever: (1) a mobile home assessed as personal property is offered for sale under this chapter; and (2) no bid is received; the county auditor shall prepare a certified statement of the actual collection costs incurred by the county. (b) The county auditor shall pl…

Sec. 2. The following definitions apply throughout this chapter: (1) "County executive" means the following: (A) In a county not containing a consolidated city, the county executive or the county executive's designee. (B) In a county containing a consolidated city, the executive …

Sec. 20. (a) This section applies to the following: (1) A business association that: (A) has not obtained a certificate of authority from, or registered with, the secretary of state in accordance with the procedures described in IC 23, as applicable; or (B) has obtained a certifi…

other persons Sec. 21. Duties of a county treasurer or county auditor under this chapter that are the responsibility of the respective officer regarding the conduct of a tax sale may not be performed under contract or by another person or entity (except staff persons), unless con…

Sec. 3. (a) With respect to the collection of delinquent personal property taxes under this chapter, the county treasurer shall charge the following collection expenses to each delinquent taxpayer: (1) For making a demand: (A) by registered or certified mail, eight dollars ($8); …

Sec. 4. Annually, after May 10 and before August 1, each county treasurer shall prepare a tentative auction list of taxpayers who: (1) own a mobile home assessed as personal property that is located in the county; and (2) owe delinquent personal property taxes attributable to the…

Sec. 5. (a) After a county treasurer prepares the tentative auction list under section 4 of this chapter, the county treasurer shall serve a written demand upon each taxpayer on the list. The written demand may be served upon the taxpayer: (1) by certified mail; (2) in person by …

Sec. 7. If a taxpayer: (1) pays in full the taxpayer's delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer's mobile home; or (2) enters into an agreement with the county treasurer under section 6 of this chapter; before the…

Sec. 8. (a) Each year, the county executive or the county executive's designee may: (1) after January 1; and (2) not later than sixty (60) days after the county treasurer issues a written demand under section 5 of this chapter; certify to the county treasurer that a mobile home i…

Sec. 9. (a) At least sixty (60) days after the date on which the written demands are issued by a county treasurer under section 5 of this chapter, the county treasurer shall prepare a notice in accordance with this section that declares the county treasurer's intention to sell th…