{"data":{"id":"us-in/ic-6-1.1-2-1","jurisdiction":"us-in","citation":"IC 6-1.1-2-1","heading":"Property subject to tax","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 2. Imposition of Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-2-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9316d9b0f85a9da9f0872fe07a08f100ce70ceecd85f7f9b74652e2856994d35","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-2-0.1","next":"us-in/ic-6-1.1-2-1.5"},"notice":"GroundRules: Original legal text. Not legal advice."}