IC 6-1.1-2-1.5 — Annual assessment date prescribed
Chapter 2. Imposition of Tax
Bills amending this section
Section text
Sec. 1.5. (a) Except as provided in subsection (b), the annual assessment date for tangible property is: (1) March 1 in a year ending before January 1, 2016; and (2) January 1 in a year beginning after December 31, 2015. (b) This subsection applies to mobile homes (including manufactured homes) subject to assessment under IC 6-1.1-7. Mobile homes are assessed in the year following the year containing the related assessment date for other property. The annual assessment date for mobile homes is: (1) January 15 in a year ending before January 1, 2017; and (2) January 1 in a year beginning after December 31, 2016.
As added by P.L.111-2014, SEC.3.
Source: official publisher (2026 edition)