Indiana Code - Taxation - Title 6, Section 6-1.1-22-1

"Personal property" defined

Sec. 1. Except as otherwise provided by law, it is sufficient for
purposes of assessment and taxation to describe personal property on
all records and notices by using the words "personal property" to
include all types of personal property assessed to a person under this
article.
(Formerly: Acts 1975, P.L.47, SEC.1.)

Last modified: May 28, 2006