Indiana Code § 6-1.1-4-2

Assessment of property held by fiduciary
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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.

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