Sec. 4. Annually, after May 10 and before August 1, each county treasurer shall prepare a tentative auction list of taxpayers who:
(1) own a mobile home assessed as personal property that is located in the county; and
(2) owe delinquent personal property taxes attributable to the mobile home that:
(A) were first due and payable before January 1 of the year in which the tentative auction list is being prepared;
(B) exceed twenty-five dollars ($25); and
(C) the county treasurer elects to collect using the procedures of this chapter.