Sec. 5. The tangible property of a partnership shall be listed and assessed in the firm name. Each partner is jointly and severally liable for the property taxes so assessed. [Pre-1975 Property Tax Recodification Citation: 6-1-21-4.] Formerly: Acts 1975, P.L.47, SEC.1.
Partnership property
Ind. Code § 6-1.1-2-5, under Imposition of Tax.
Ind. Code § 6-1.1-2-5