Indiana Code - Taxation - Title 6, Section 6-1.1-2-1

Property subject to tax

Sec. 1. 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.
(Formerly: Acts 1975, P.L.47, SEC.1.)

Last modified: May 28, 2006