{"data":{"id":"us-in/ic-6-1.1-3-2","jurisdiction":"us-in","citation":"IC 6-1.1-3-2","heading":"Property held by trustee, party, or receiver","body":"Sec. 2. If residence determines the place of assessment of personal property and the property is held by a trustee, guardian, or receiver, the residence of the trustee, guardian, or receiver is the place of assessment.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 3. Procedures for Personal Property Assessment"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-3-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"56972c998e9c3035b02a2048f7077d93b01f98a9b9e8a45f8c2bdc5008b9fb93","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-3-1.5","next":"us-in/ic-6-1.1-3-2.5"},"notice":"GroundRules: Original legal text. Not legal advice."}