{"data":{"id":"us-in/ic-6-1.1-4-1","jurisdiction":"us-in","citation":"IC 6-1.1-4-1","heading":"Place of assessment; person liable","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 4. Procedures for Real Property Assessment"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-4-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"70c9c240b019dbc70134a27c435c4f082f83e8199924b3ccecb53035589a535f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-3-29","next":"us-in/ic-6-1.1-4-2"},"notice":"GroundRules: Original legal text. Not legal advice."}