HB 1107 Summary

• Defines "unregistered recreational vehicle" as a recreational vehicle not registered under Indiana law or any other state's motor vehicle laws.

• Extends excise tax to unregistered recreational vehicles that are permanently located in Indiana, defined as remaining parked on the same campground space for at least six months as of March 1 of a particular year.

• Requires county assessors to determine which unregistered recreational vehicles are permanently located in Indiana and campground owners to provide occupancy information by April 15 each year.

• Directs county treasurers to bill owners of taxable unregistered recreational vehicles before September 1, with payment due by November 10.

• Establishes procedures for county assessors to identify taxing units entitled to receive tax revenue from unregistered recreational vehicles and requires deposits into separate accounts for settlement alongside property taxes.