The County Assessor sends a Personal Property Assessment form called a 103 or 104 out each year to businesses and individuals who own Personal Property. The tax is then calculated using this form. It is a "self-assessed" tax. There are penalties for filing late or not filing at all. If no filing is made, the County Assessor will estimate the amount of tax due. If you have more questions regarding the calculation of the tax or how to complete the forms, you should contact the County Assessor's Office at 260-449-7325.
Mobile Homes, which are a form of Personal Property, are assessed by the County Assessor on a yearly basis.