Indiana Code - Taxation - Title 6, Section 6-1.1-4-1

Place of assessment; person liable

Sec. 1. 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 1971, 6-1.1-2-4.
(Formerly: Acts 1975, P.L.47, SEC.1.)

Last modified: May 28, 2006