Place of assessment; person liable

Ind. Code § 6-1.1-4-1
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

Starting a business in Indiana? Indiana LLC guide: costs and requirements