Indiana Code - Taxation - Title 6, Section 6-1.1-4-2

Assessment of property held by fiduciary

Sec. 2. Real property which is controlled by an executor,
administrator, guardian, trustee, or receiver shall be assessed to the
executor, administrator, guardian, trustee, or receiver.
(Formerly: Acts 1975, P.L.47, SEC.1.)

Last modified: May 28, 2006