Ind. Code § 6-1.1-4-1

Current through P.L. 171-2024

Section 6-1.1-4-1 - Place of assessment; person liable

Real property shall be assessed at the place where it is situated, and it shall be assessed to the person liable for the taxes under IC 6-1.1-2-4.

IC 6-1.1-4-1

Pre-1975 Property Tax Recodification Citation: 6-1-25-1.

Amended by P.L. 86-2018,SEC. 25, eff. 3/15/2018.

Formerly: Acts1975 , P.L. 47, SEC.1.