(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.
Indiana Legal Code