Indiana Code 6-1.1-4-2. Assessment of property held by fiduciary
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Terms Used In Indiana Code 6-1.1-4-2
- Executor: A male person named in a will to carry out the decedent
- 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. 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.