{"data":{"id":"us-in/ic-6-1.1-5-5","jurisdiction":"us-in","citation":"IC 6-1.1-5-5","heading":"Change of ownership; partition; apportionment of assessed value and delinquent taxes","body":"Sec. 5. If a division, partition, or change of ownership of any real property is made by conveyance, sale, devise, or descent, the county auditor, except as provided in sections 5.5 and 9 of this chapter and IC 6-1.1-2-4, shall transfer the real property on the last assessment list. In addition, the auditor, except as provided in sections 5.5 and 9 of this chapter, shall apportion the assessed value of the real property and all delinquent taxes on the real property among the several owners.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 5. Real Property Assessment Records"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-5-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"3bba4bfcb22104494ba8fd6c69329d9173716f9b151d9a1002e06919f3528bd9","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-5-4","next":"us-in/ic-6-1.1-5-5.5"},"notice":"GroundRules: Original legal text. Not legal advice."}