GroundRules
IC 6-1.1-4-1: Place of assessment; person liable
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 1.1. PROPERTY TAXES
- Chapter 4. Procedures for Real Property Assessment
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 6-1.1-2-4.
Collected 2026-09-09T01:51:39Z. Source file · JSON