IC 6-1.1-2-1 — Property subject to tax
Chapter 2. Imposition of Tax
Bills amending this section
Section text
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.
Formerly: Acts 1975, P.L.47, SEC.1.
Source: official publisher (2026 edition)