Ind. Code § 6-1.1-2-1.5

Annual assessment date prescribed

Applied in 1 court decision — leading case Marion County Assessor v. Simon DeBartolo Group, LP, DeBartolo Realty Partnership, LP, and SPG Lafayette Square, LLC (2016)

Most recently applied in Marion County Assessor v. Simon DeBartolo Group, LP, DeBartolo Realty Partnership, LP, and SPG Lafayette Square, LLC (April 2016)

As added by P.L.111-2014, SEC.3.

Sec. 1.5. (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.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.