Property Held by Trustee, Party, or Receiver

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Sec. 2. If residence determines the place of assessment of personal property and the property is held by a trustee, guardian, or receiver, the residence of the trustee, guardian, or receiver is the place of assessment.

[Pre-1975 Property Tax Recodification Citation: 6-1-24-6.]

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


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