Estate of deceased individuals

Ind. Code § 6-1.1-3-3
in effect
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Sec. 3. If residence determines the place of assessment of personal property which is part of the estate of a deceased individual, the residence of the decedent immediately before his death is the place of assessment until the property is distributed to the heirs or other persons entitled to it. [Pre-1975 Property Tax Recodification Citation: 6-1-24-7.] 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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Ind. Code § 6-1.1-3-3 — Estate of deceased individuals | Indiana Code (Aug. 2026 snapshot) | Corpus