Sec. 5. As used in this chapter, "tax situs" means the taxing district in which a boat is located on the assessment date of a boating year unless:
(1) the boat is acquired after the assessment date, in which case the boat's tax situs is where the owner intends to have the boat on the following assessment date; or
(2) the boat is registered outside Indiana, in which case the boat's tax situs is the taxing district in which the boat is principally stored or operated during the boating year.
As added by P.L.98-1989, SEC.1. Amended by P.L.245-2015, SEC.24.
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