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.
Ind. Code § 6-1.1-4-1
Place of assessment; person liable
Formerly: Acts 1975, P.L.47, SEC.1
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.