id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-4132	Jegen III, Lawrence A.	Recent Developments in Indiana Taxation Survey 2010	2011	45	.pdf	application/pdf	20906	1319	64	This amendment was to be applied retroactively to January 1, 2010.^ The GA enacted new legislation in order to clarify, for property tax purposes, that the term ''mobile home community has the same meaning as that set forth bylC 16-41-27-5.' 2- 1 to clarify that in order for a taxpayer to claim the mortgage deduction for property tax purposes, the mortgage, installment loan, or home equity line of credit upon which the deduction is based must be recorded in the county recorder's office.^^ The GA amended IC 6-1 . 1-20-1 .9 to define the term owner of property as a person that owns (1) real property; (2) a mobile home assessed as personal property, used as a principal place of residence, ... or (3) a manufactured home assessed as personal property, used as a principal place of residence.^^	cache/inlawrev-4132.pdf	txt/inlawrev-4132.txt