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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 2. Imposition of Tax
6-1.1-2-5. Partnership property
Universal Citation: IN Code § 6-1.1-2-5 (2017)
IC 6-1.1-2-5 Partnership property
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.
[Pre-1975 Property Tax Recodification Citation: 6-1-21-4.]
Formerly: Acts 1975, P.L.47, SEC.1.
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