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. [Pre-1975 Property Tax Recodification Citation: 6-1-25-1.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.25.
Place of assessment; person liable
Ind. Code § 6-1.1-4-1, under Chapter 4. Procedures for Real Property Assessment.
Ind. Code § 6-1.1-4-1