{"data":{"id":"us-in/ic-6-1.1-3-3","jurisdiction":"us-in","citation":"IC 6-1.1-3-3","heading":"Estate of deceased individuals","body":"Sec. 3. If residence determines the place of assessment of personal property which is part of the estate of a deceased individual, the residence of the decedent immediately before his death is the place of assessment until the property is distributed to the heirs or other persons entitled to it.","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#6-1.1-3-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"d8a6e0ee6204dc1f5ed6bd0a9afb86120e91e94550a023aeb98b17d19f480285","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-3-2.5","next":"us-in/ic-6-1.1-3-4"},"notice":"GroundRules: Original legal text. Not legal advice."}