Indiana Code 6-1.1-3-3. Estate of deceased individuals
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Terms Used In Indiana Code 6-1.1-3-3
- Decedent: A deceased person.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
Sec. 3. If residence determines the place of assessment of personal property which is part of the estate of a deceased individual, the residence of the decedent immediately before his death is the place of assessment until the property is distributed to the heirs or other persons entitled to it.
[Pre-1975 Property Tax Recodification Citation: 6-1-24-7.]
Formerly: Acts 1975, P.L.47, SEC.1.