| || |
DIGEST OF INTRODUCED BILL
Recreational vehicle excise tax. Requires campground owners to submit to the county assessor information concerning the recreational vehicles located on their campgrounds on March 1 each year. Requires the county assessor to determine which recreational vehicles are not registered under the motor vehicle laws of Indiana or any other state or country. Requires the county treasurer to issue bills for recreational vehicle excise taxes due on unregistered recreational vehicles in the county to the owners of those vehicles. Provides a refund or credit if, after March 1 and before December 1, the owner of an unregistered recreational vehicle registers the vehicle for use in another state and pays a tax for the use of the vehicle in that state. Requires the county assessor to assist in identifying the taxing units entitled to receive a portion of the taxes collected with respect to unregistered recreational vehicles.