Indiana Code — Title 6 (Taxation)
IC 6-1.1-2-5
Partnership property
Official textiga.in.govlast amended
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.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-1-22 · Repealed
- 6-1.1-1-22.5 · "Tract"
- 6-1.1-1-22.7 · Repealed
- 6-1.1-1-23 · Gender pronoun; singular nouns
- 6-1.1-1-24 · Duties of township assessor assumed by county assessor
- 6-1.1-1-25 · Determination of a deadline date under this article; first
- 6-1.1-2-0.1 · Application of certain amendments to chapter
- 6-1.1-2-1 · Property subject to tax
- 6-1.1-2-1.5 · Annual assessment date prescribed
- 6-1.1-2-2 · Assessment methods
- 6-1.1-2-3 · Rate of tax; use of revenues
- 6-1.1-2-4 · Liability for tax; assessment of improvement or appurtenance
- 6-1.1-2-5 · Partnership property
- 6-1.1-2-6 · Repealed
- 6-1.1-2-7 · Exempt property
- 6-1.1-2-8 · Application of P.L.6-1997; changing method of assessed
- 6-1.1-2-10 · Legalization of certain actions of department before…
- 6-1.1-2-11 · Tax increment financing allocation area; neutralize effect…
- 6-1.1-3-1 · Residents and nonresidents; place of assessment; evidence of
- 6-1.1-3-1.5 · "Filing date"
- 6-1.1-3-2 · Property held by trustee, party, or receiver
- 6-1.1-3-2.5 · Like kind exchanges of depreciable personal property
- 6-1.1-3-3 · Estate of deceased individuals
- 6-1.1-3-4 · Conflicts involving assessment location; settlement
- 6-1.1-3-5 · Assessment books and blanks; delivery