§ 6-1-1-7-7

Except as provided in subsection (b), the owner shall pay the taxes in two (2) equal, semi-annual installments. These semi-annual installments are due on May 10 and November 10 of the year of assessment.(b) A county council may adopt an ordinance to require an owner to pay his property tax liability for his mobile home in one (1) installment, if the tax liability for a particular year is less than twenty-five dollars ($25). If the county council has adopted such an ordinance, then whenever a tax statement mailed under IC 6-1.1-22-8.1 shows that an owner's property tax liability for a particular year for a mobile home is less than twenty-five dollars ($25), the owner shall pay the entire tax liability for the mobile home for that year on May 10 of that year.[Pre-1975 Property Tax Recodification Citations: 6-1-40-5 part; 6-1-40-8.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.57-1986, SEC.1; P.L.3-2008, SEC.33.