§ 6-1-1-7-4

1-10.5, 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.[Pre-1975 Property Tax Recodification Citation: 6-1-40-4 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.23-2024, SEC.2.