Indiana Code 6-1.1-3-2. Property held by trustee, party, or receiver
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Terms Used In Indiana Code 6-1.1-3-2
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Trustee: A person or institution holding and administering property in trust.
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.