Sec. 1. Real property shall be assessed at the place where it is situated, and it shall be assessed to the person liable for the taxes under IC 6-1.1-2-4.
[Pre-1975 Property Tax Recodification Citation: 6-1-25-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.25.