{"data":{"id":"us-in/ic-6-1.1-7-4","jurisdiction":"us-in","citation":"IC 6-1.1-7-4","heading":"Place of assessment","body":"Sec. 4. (a) Except as provided in subsection (b) and IC 6-1.1-10.5, 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.\n(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:\n(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\n(2) the mobile home is either regularly used or permanently situated at the place where it is located.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 7. Taxation of Mobile Homes"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-7-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"48cb4d55f2ae28e3f5a3402447cb4e13bfe2042b049fab189e9df57e37bc479f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-7-3","next":"us-in/ic-6-1.1-7-5"},"notice":"GroundRules: Original legal text. Not legal advice."}