§ 1

Ind. Code § 6-1.1-4-1

Place of assessment; person liable

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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 1971, 6-1.1-2-4 .

[Pre-1975 Property Tax Recodification Citation: 6-1-25-1.]

Formerly: Acts 1975, P.L.47, SEC.1.