Indiana Code Title 6. Taxation § 6-1.1-23.5-18

Sec. 18. (a) Whenever:

the county auditor shall prepare a certified statement of the actual collection costs incurred by the county.

(b) The county auditor shall place the amount specified in the certified statement prepared under subsection (a) on the tax duplicate of the mobile home assessed as personal property that is offered but not sold at the sale.  The amount shall be collected as personal property taxes are collected and paid into the county general fund.

(c) The taxpayer who is delinquent in the payment of taxes causing the tax sale maintains ownership of the mobile home and liability for the delinquent taxes.