Statutes, codes, and regulations
Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCEArticle 5.1 - PUBLIC UTILITY ASSESSMENT
Rule 50 IAC 5.1-1 - Definitions
Section 50 IAC 5.1-1-31.5 - "Tax Situs" defined

50 Ind. Admin. Code 5.1-1-31.5

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Current through May 29, 2024
Section 50 IAC 5.1-1-31.5 - "Tax Situs" defined

Authority: IC 6-1.1-8-42; IC 6-1.1-31-1

Affected: IC 6-1.1-8-2

Sec. 31.5.

"Tax situs" means a permanent location in one (1) taxing district or a customary location for use in one (1) taxing district. Customary location means the location where property is regularly used.

50 IAC 5.1-1-31.5

Department of Local Government Finance; 50 IAC 5.1-1-31.5; filed 11/2/2020, 9:34 a.m.: 20201202-IR-050190636FRA