Sec. 6. (a) A county fiscal body may adopt an exemption ordinance that exempts a mobile home and a manufactured home located in the county from property taxation as provided in section 7 of this chapter. (b) Before adopting an exemption ordinance under this section, a county fiscal body must conduct a public hearing on the proposed exemption ordinance. The county fiscal body must publish notice of the public hearing in accordance with IC 5-3-1 . (c) The county fiscal body shall provide a certified copy of an adopted exemption ordinance to the department of local government finance and the county assessor.
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