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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 3. Procedures for Personal Property Assessment
6-1.1-3-3. Estate of deceased individuals
Universal Citation: IN Code § 6-1.1-3-3 (2017)
IC 6-1.1-3-3 Estate of deceased individuals
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.
[Pre-1975 Property Tax Recodification Citation: 6-1-24-7.]
Formerly: Acts 1975, P.L.47, SEC.1.
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