Sec. 1. Except as otherwise provided by law, all tangible property which is within the jurisdiction of this state on the assessment date of a year is subject to assessment and taxation for that year.
Ind. Code § 6-1.1-2-1
Property subject to tax
Applied in 9 court decisions — leading case Wittenberg Lutheran Village Endowment Corp. v. Lake County Property Tax Assessment Board of Appeals (2003)
Most recently applied in Larry G. Jones and Sharon F. Jones v. Jefferson County Assessor (May 2016)
Formerly: Acts 1975, P.L.47, SEC.1.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.