Place of assessment
Sec. 4. (a) Except as provided in subsection (b) of this section, a
mobile home which is located within this state on the assessment
date of a year shall be assessed at the place where it is located.
(b) A mobile home which is located within this state on the
assessment date of a year and which is owned by a person who is a
resident of this state shall be assessed at the place where the owner
resides on that assessment date unless:
(1) the place where the mobile home is located on the assessment
date is different from the place where the owner resides on that date;
and
(2) the mobile home is either regularly used or permanently
situated at the place where it is located.
(Formerly: Acts 1975, P.L.47, SEC.1.)
Last modified: May 28, 2006