1. (a) This chapter applies to manufactured homes that are assessed under IC 6-1.1-7 .

2. (b) This chapter does not apply to manufactured homes that are assessed as:

   1. (1) inventory; or

   2. (2) real property;

      under this article and in accordance with rules adopted by the department of local government finance.

As added by P.L.23-2024, SEC.4. Amended by P.L.157-2026, SEC.43.