{"data":{"id":"us-in/ic-6-1.1-2-1.5","jurisdiction":"us-in","citation":"IC 6-1.1-2-1.5","heading":"Annual assessment date prescribed","body":"Sec. 1.5. (a) Except as provided in subsection (b), the annual assessment date for tangible property is:\n(1) March 1 in a year ending before January 1, 2016; and\n(2) January 1 in a year beginning after December 31, 2015.\n(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:\n(1) January 15 in a year ending before January 1, 2017; and\n(2) January 1 in a year beginning after December 31, 2016.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 2. Imposition of Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-2-1.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"81409a149480418a9022450c3b2158ba71a81e21771491a4987d84dabd36a45d","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-2-1","next":"us-in/ic-6-1.1-2-2"},"notice":"GroundRules: Original legal text. Not legal advice."}