1. (a) Except as provided in subsection (b), the annual assessment date for tangible property is:

   1. (1) March 1 in a year ending before January 1, 2016; and
   2. (2) January 1 in a year beginning after December 31, 2015.

2. (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. (1) January 15 in a year ending before January 1, 2017; and
   2. (2) January 1 in a year beginning after December 31, 2016.

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