Indiana Code — Title 6 (Taxation)
IC 6-1.1-4-1
Place of assessment; person liable
Official textiga.in.govlast amended
Sec. 1. Real property shall be assessed at the place where it is situated, and it shall be assessed to the person liable for the taxes under IC 6-1.1-2-4.
[Pre-1975 Property Tax Recodification Citation: 6-1-25-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.25.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.25.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-3-20 · Change in valuation; notice
- 6-1.1-3-21 · Preservation of records; inspection
- 6-1.1-3-22 · Personal property tax rules; prohibition against amendment…
- 6-1.1-3-22.5 · Personal property tax; depreciable property; year of
- 6-1.1-3-23 · General assembly findings; election of valuation method for
- 6-1.1-3-23.5 · Election of valuation method for mini-mill equipment
- 6-1.1-3-24 · Valuation; outdoor advertising signs
- 6-1.1-3-25 · Exemption from valuation limitations for property located…
- 6-1.1-3-26 · Online portal for personal property tax returns;…
- 6-1.1-3-27 · Fees
- 6-1.1-3-28 · Personal property online submission portal fund
- 6-1.1-3-29 · Depreciable personal property 30% minimum valuation
- 6-1.1-4-1 · Place of assessment; person liable
- 6-1.1-4-2 · Assessment of property held by fiduciary
- 6-1.1-4-3 · Heirs or devisees; assessment
- 6-1.1-4-4 · Expired
- 6-1.1-4-4.2 · County reassessment plan; approval by department of local
- 6-1.1-4-4.3 · Repealed
- 6-1.1-4-4.4 · Repealed
- 6-1.1-4-4.5 · Annual adjustment of assessed value of real property;…
- 6-1.1-4-4.6 · Department of local government finance setting of annual
- 6-1.1-4-4.7 · Training of assessors and county auditors in sales…
- 6-1.1-4-4.8 · Reassessment of covered projects
- 6-1.1-4-4.9 · Required documentation of changes by assessor; reason that
- 6-1.1-4-5 · Repealed