Indiana Code 6-1.1-2-1. Property subject to tax
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Terms Used In Indiana Code 6-1.1-2-1
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
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.