Statutes, codes, and regulations
Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCEArticle 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY
Rule 50 IAC 4.2-1 - Administration; Procedure
Section 50 IAC 4.2-1-3 - All property taxable

50 Ind. Admin. Code 4.2-1-3

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Current through October 31, 2024
Section 50 IAC 4.2-1-3 - All property taxable

Authority: IC 6-1.1-31-1

Affected: IC 6-1.1-1; Article 10, Section 1 of the Constitution of the State of Indiana

Sec. 3.

Unless specifically exempted by law, generally, all property shall be taxed as personal property, real property, public utility, commercial vessel, mobile home, motor vehicle excise, aircraft excise, intangible, or subject to the bank tax act.

50 IAC 4.2-1-3

Department of Local Government Finance; 50 IAC 4.2-1-3; filed Dec 7, 1988, 9:35 a.m.: 12 IR 820, eff Mar 1, 1989; reinstated by IC 6-1.1-3-22, eff Jul 1, 2003; filed Feb 26, 2010, 2:43 p.m.: 20100324-IR-050090576FRA