Sec. 3. (a) The undivided real property of a deceased person which is not under the control of an executor or administrator may be assessed to the decedent's heirs or devisees without designating the heirs or devisees by name. The real property may be assessed in this manner until notice of:
(1) the division of the property;
(2) the names of the heirs or devisees; and
(3) the portion of the property belonging to each heir or devisee;
is given to the auditor of the county or counties in which the real property is situated.
(b) Each heir or devisee is liable for the total taxes imposed on the undivided real property of a decedent. If an heir or devisee pays the total taxes, he may recover from each other heir or devisee:
(1) the other heir's or devisee's share of the total taxes; and
(2) interest on the amount referred to in clause (1) of this subsection.
In addition, the heir or devisee who pays the taxes acquires the lien for the taxes paid on the property interest of the other heirs or devisees.
[Pre-1975 Property Tax Recodification Citation: 6-1-25-3.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.5.
Structure Indiana Code
Chapter 4. Procedures for Real Property Assessment
6-1.1-4-1. Place of Assessment; Person Liable
6-1.1-4-2. Assessment of Property Held by Fiduciary
6-1.1-4-3. Heirs or Devisees; Assessment
6-1.1-4-4.2. County Reassessment Plan; Approval by Department of Local Government Finance
6-1.1-4-4.7. Training of Assessors and County Auditors in Sales Disclosure Form Verification
6-1.1-4-4.8. Reassessment of Covered Projects
6-1.1-4-5.5. Petition for Reassessment Under County Reassessment Plan
6-1.1-4-10. Notice of Reassessments; Publication
6-1.1-4-11. Destroyed Property; Order of Reassessment by County Assessor
6-1.1-4-12. Circumstances Under Which Undeveloped Land May Be Reassessed
6-1.1-4-12.4. "Oil or Gas Interest"; Assessment
6-1.1-4-12.6. Assessed Value of Oil or Gas Interests; Schedule; Penalty
6-1.1-4-13. Agricultural Land; Assessment; Soil Productivity Factors
6-1.1-4-13.6. Determination and Review of Land Values
6-1.1-4-14. Adjacent Property Holders; Assessment or Exemption of Various Rights-of-Way
6-1.1-4-15. Appraisal; Examination of Buildings
6-1.1-4-16. Assessors' Assistants; Appropriation
6-1.1-4-17. Employment of Professional Appraisers as Technical Advisors
6-1.1-4-18.5. Professional Appraisal; Contract for Services; Bids Required
6-1.1-4-19.5. Professional Appraising Services; Standard Contract or Contract Provisions
6-1.1-4-20. Professional Appraisal; Contract Deadline
6-1.1-4-21.4. Appraisal Completion Date and Reporting Requirements Under County Reassessment Plan
6-1.1-4-22. Amounts of Assessment or Reassessment; Notice
6-1.1-4-24. Notice to County Auditor of Assessed Value
6-1.1-4-25. Record Keeping; Electronic Data Files
6-1.1-4-26. Adoption or Promulgation of Documents by the Department of Local Government Finance
6-1.1-4-27.5. Property Reassessment Fund; Tax Levies; Petition to Increase Levy; Appeal
6-1.1-4-28.5. Property Reassessment Funds; Use of Money; Soil Maps
6-1.1-4-29. Expenses of Reassessment
6-1.1-4-30. Interim Assessments or Reassessments; Rules and Regulations
6-1.1-4-39. Assessment of Rental Property and Mobile Homes; Low Income Rental Housing Exclusion
6-1.1-4-39.5. Assessment of Qualified Real Property
6-1.1-4-41. Assessment of Low Income Rental Housing
6-1.1-4-45. Assessment of Land on Which an Outdoor Sign Is Located