6-1.1-2-1. Property subject to tax

IN Code § 6-1.1-2-1 (2019) (N/A)
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Sec. 1. Except as otherwise provided by law, all tangible property which is within the jurisdiction of this state on the assessment date of a year is subject to assessment and taxation for that year.

[Pre-1975 Property Tax Recodification Citation: 6-1-21-1.]

Formerly: Acts 1975, P.L.47, SEC.1.