TITLE 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE

Amends 50 IAC 3.3-2-2 to clarify the definition of "annually assessed mobile home". Amends 50 IAC 3.3-2-3 to add "manufactured home" to the definition of "mobile home". Adds 50 IAC 3.3-2-3.5 to define "permanent foundation". Amends 50 IAC 3.3-2-4 to clarify the definition of "real property mobile home". Amends 50 IAC 3.3-3-1 to add "county assessor or township assessor, if any" and to require use of residential cost Schedule A. Adds 50 IAC 3.3-3-2 regarding liability for property tax. Amends 50 IAC 3.3-5-1 to add "county assessor or township assessor, if any". Effective 30 days after filing with the Publisher.

IC 4-22-2.1-5 Statement Concerning Rules Affecting Small Businesses

SECTION 1. 50 IAC 3.3-2-2 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-1.1-7; IC 9-17-6

Sec. 2. "Annually assessed mobile home" means a mobile home that:

SECTION 2. 50 IAC 3.3-2-3 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-1.1-7-1; IC 9-13-2-96

Sec. 3. "Mobile home" means the following:

SECTION 3. 50 IAC 3.3-2-3.5 IS ADDED TO READ AS FOLLOWS:

Affected: IC 6-1.1-7; IC 9-17-6-15.5

Sec. 3.5. "Permanent foundation" means any structural system capable of transposing loads from a structure to the earth at a depth below the established frost line.

SECTION 4. 50 IAC 3.3-2-4 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-1.1-7; IC 9-17-6-15.5

Sec. 4. "Real property mobile home" means a mobile home that has an affidavit of transfer to real estate recorded by the county recorder under IC 9-17-6-15.5 or has a certificate of title issued by the bureau of motor vehicles under IC 9-17-6 and is attached to a permanent foundation.

SECTION 5. 50 IAC 3.3-3-1 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-1.1-7

Sec. 1. (a) The county assessor or township assessor, of the township within which the mobile home is located if any, shall assess the mobile home for taxation under this article.

(b) A mobile home shall be assessed as real property under the department of local government finance real property assessment rules in effect on March 1 using residential cost schedule A found in the department of local government finance's Real Property Assessment Guideline if the mobile home meets the definition given in 50 IAC 3.3-2-4.

(c) A mobile home shall be assessed as inventory in accordance with the department of local government finance personal property rules in effect on March 1 if the mobile home is held for sale in the ordinary course of a trade or business.

(d) A mobile home and all exterior features, yard structures, and improvements owned by the mobile homeowner and located on the same parcel as the mobile home shall be annually assessed under 50 IAC 3.3-5-1(b) if the mobile home meets the definition given in 50 IAC 3.3-2-2.

SECTION 6. 50 IAC 3.3-3-2 IS ADDED TO READ AS FOLLOWS:

Affected: IC 6-1.1-2-4; IC 6-1.1-7

Sec. 2. (a) The owner of a real property mobile home on the assessment date of a year is liable for the taxes imposed for that year on the real property mobile home, unless a person holding, possessing, controlling, or occupying the real property mobile home on the assessment date of a year is liable for the taxes imposed for that year on the property under a memorandum of lease or other contract with the owner that is recorded with the county recorder before January 1, 1998. When a person other than the owner of the real property mobile home pays any property taxes, as required by this section and IC 6-1.1-2-4, that person may recover the amount paid from the owner, unless the parties have agreed to other terms in a contract.

(b) A person holding, possessing, controlling, or occupying an annually assessed mobile home on the assessment date of a year is liable for the taxes imposed for that year on the property unless the:

(c) An owner of a real property mobile home on the assessment date of a year that has an improvement or appurtenance that is:

(d) An improvement or appurtenance to land that, on the assessment date of a year, is held, possessed, controlled, or occupied by a different person than the owner of the land may be listed and assessed separately from the land only if the improvement or appurtenance is held, possessed, controlled, or occupied under a memorandum of lease or other contract that is recorded with the county recorder before January 1, 1998, in accordance with IC 6-1.1-2-4.

SECTION 7. 50 IAC 3.3-5-1 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-1.1-7-2

Sec. 1. (a) County assessors or township assessors, if any, shall use the standard of true tax value as set forth in the department of local government finance real property assessment rules in the assessment of mobile homes.

(b) All annually assessed mobile homes assessed after January 14, 2007, shall have a true tax value set at the least of the values determined using: the following:

Notice of Public Hearing

DIN: 20111102-IR-050110567PRA

Composed: Apr 25,2024 12:25:55AM EDT

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