Indiana Code - Taxation - Title 6, Section 6-1.1-21-11

Mobile homes; conditional exemption from chapter

Sec. 11. In the event the provisions of IC 1971, 6-1.1-7, regarding
the assessment and taxation of mobile homes, are superseded by the
imposition of an excise tax imposed on mobile homes in lieu of an
ad valorem property tax, then the provisions of this chapter and the
property tax replacement credit provided under this chapter do not
apply to the imposition and collection of such an excise tax on
mobile homes.
(Formerly: Acts 1975, P.L.47, SEC.1.)

Last modified: May 28, 2006