Sec. 2. Real property which is controlled by an executor, administrator, guardian, trustee, or receiver shall be assessed to the executor, administrator, guardian, trustee, or receiver. [Pre-1975 Property Tax Recodification Citation: 6-1-25-2.] Formerly: Acts 1975, P.L.47, SEC.1.
Assessment of property held by fiduciary
Ind. Code § 6-1.1-4-2, under Chapter 4. Procedures for Real Property Assessment.
Ind. Code § 6-1.1-4-2