Indiana Code Title 6. Taxation § 6-1.1-7-6

Sec. 6. A tax is imposed upon each mobile home which is located within this state on the assessment date of a year.  The rate of this tax for the year is the total rate used by the appropriate taxing district for tangible property taxes which are due that same year.  The appropriate taxing district is the one in which the place of asssessment   1 of the mobile home is located.