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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 3. Procedures for Personal Property Assessment
6-1.1-3-2. Property held by trustee, party, or receiver
Universal Citation: IN Code § 6-1.1-3-2 (2018)
IC 6-1.1-3-2 Property held by trustee, party, or receiver
Sec. 2. If residence determines the place of assessment of personal property and the property is held by a trustee, guardian, or receiver, the residence of the trustee, guardian, or receiver is the place of assessment.
[Pre-1975 Property Tax Recodification Citation: 6-1-24-6.]
Formerly: Acts 1975, P.L.47, SEC.1.
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