Assessment and taxation; "mobile home" defined
Sec. 1. (a) Mobile homes which are located within this state on
the assessment date of a year shall be assessed and taxed for that year
in the manner provided in this chapter. If a provision of this chapter
conflicts with another provision of this article, the provision of this
chapter controls with respect to the assessment and taxation of
mobile homes.
(b) For purposes of this chapter, "mobile home" means a dwelling
which:
(1) is factory assembled;
(2) is transportable;
(3) is intended for year around occupancy;
(4) exceeds thirty-five (35) feet in length; and
(5) is designed either for transportation on its own chassis or
placement on a temporary foundation.
(Formerly: Acts 1975, P.L.47, SEC.1.)
Last modified: May 28, 2006