IC 6-1.1-4-2 : Assessment of property held by fiduciary

Sec. 2. Real property which is controlled by an executor, administrator, guardian, trustee, or receiver shall be assessed to the executor, administrator, guardian, trustee, or receiver.

[Pre-1975 Property Tax Recodification Citation: 6-1-25-2.]

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