Ind. Code § 6-1.1-3-3
Current through P.L. 171-2024
If residence determines the place of assessment of personal property which is part of the estate of a deceased individual, the residence of the decedent immediately before his death is the place of assessment until the property is distributed to the heirs or other persons entitled to it.
IC 6-1.1-3-3
Pre-1975 Property Tax Recodification Citation: 6-1-24-7.