Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY
Rule 6 - Valuation of Other Tangible Personal Property
Section 6-5 - Duties of assessing officials

Universal Citation: 50 IN Admin Code 6-5
Current through December 25, 2024

Authority: IC 6-1.1-31-1

Affected: IC 6-1.1-2-4

Sec. 5.

The township assessor, if any, or county assessor, county property tax assessment board of appeals, or the department shall assess personal property in the name of the owner of the property in the taxing district where the property is situated as of the assessment date to the extent that the owner of said property is identified. However, if as of the filing date (May 15 with extension) the owner of the property as of the assessment date is unknown by the assessor, said property shall be assessed to the person in possession of such property. The complete reporting requirements for property not in the owner's possession are contained in 50 IAC 4.2-2-5.

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