Indiana Code — Title 6 (Taxation)
IC 6-1.1-3-3
Estate of deceased individuals
Official textiga.in.govlast amended
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.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-1.1-2-6 · Repealed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
- 6-1.1-3-6 · Return; notification to taxpayer
- 6-1.1-3-7 · Filing returns; extension of time; consolidated returns;
- 6-1.1-3-7.2 · Exemption for certain business personal property;…
- 6-1.1-3-7.3 · Repealed
- 6-1.1-3-7.5 · Amended returns; tax adjustments; credits
- 6-1.1-3-8 · Vending machine owners
- 6-1.1-3-9 · Return; necessary information
- 6-1.1-3-10 · Property located in two or more townships; additional…
- 6-1.1-3-11 · Repealed
- 6-1.1-3-12 · Repealed