Indiana Code
Chapter 2. Imposition of Tax
6-1.1-2-5. Partnership Property

Sec. 5. The tangible property of a partnership shall be listed and assessed in the firm name. Each partner is jointly and severally liable for the property taxes so assessed.
[Pre-1975 Property Tax Recodification Citation: 6-1-21-4.]
Formerly: Acts 1975, P.L.47, SEC.1.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 1.1. Property Taxes

Chapter 2. Imposition of Tax

6-1.1-2-0.1. Application of Certain Amendments to Chapter

6-1.1-2-1. Property Subject to Tax

6-1.1-2-1.5. Annual Assessment Date Prescribed

6-1.1-2-2. Assessment Methods

6-1.1-2-3. Rate of Tax; Use of Revenues

6-1.1-2-4. Liability for Tax; Assessment of Improvement or Appurtenance Separately From Land

6-1.1-2-5. Partnership Property

6-1.1-2-6. Repealed

6-1.1-2-7. Exempt Property

6-1.1-2-8. Application of p.l.6-1997; Changing Method of Assessed Valuation; Tax Rates, Deductions, Limits on Indebtedness; Computation of Assessed Value Growth Quotient, Tax Rates, Other Values; State Board of Tax Commissioner Duties; Intent of Gene...

6-1.1-2-10. Legalization of Certain Actions of Department Before November 21, 2007; Validation of Certain Local Government Actions