The true tax value of mobile homes assessed under IC 6-1.1-7 (other than mobile homes subject to the preferred valuation method under IC 6-1.1-4-39(b)) as the least of the values determined using the following:
The National Automobile Dealers Association Guide
The purchase price of a mobile home if:
The sale is of a commercial enterprise nature; and
The buyer and seller are not related by blood or marriage.
The sale date is within one year prior to subsequent to the January 1 valuation date; or