{"data":{"id":"us-in/ic-6-1.1-2-5","jurisdiction":"us-in","citation":"IC 6-1.1-2-5","heading":"Partnership property","body":"Sec. 5. The tangible property of a partnership shall be listed and assessed in the firm name. Each partner is jointly and severally liable for the property taxes so assessed.","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#6-1.1-2-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"b7f5b47a176fadf247db0158e25f0e460193d1f59f8c63812c4911154fe69a3e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-2-4","next":"us-in/ic-6-1.1-2-6"},"notice":"GroundRules: Original legal text. Not legal advice."}