Property held by trustee, party, or receiver

Ind. Code § 6-1.1-3-2
in effect
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Sec. 2. If residence determines the place of assessment of personal property and the property is held by a trustee, guardian, or receiver, the residence of the trustee, guardian, or receiver is the place of assessment. [Pre-1975 Property Tax Recodification Citation: 6-1-24-6.] Formerly: Acts 1975, P.L.47, SEC.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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