Ind. Code § 6-1.1-2-1
Current through P.L. 171-2024
Except as otherwise provided by law, all tangible property which is within the jurisdiction of this state on the assessment date of a year is subject to assessment and taxation for that year.
IC 6-1.1-2-1
Pre-1975 Property Tax Recodification Citation: 6-1-21-1.