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

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

(1) inventory; or

(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.