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.
Property held by trustee, party, or receiver
Ind. Code § 6-1.1-3-2, under Chapter 3. Procedures for Personal Property Assessment.
Ind. Code § 6-1.1-3-2