50 IAC 4.2-8-6
50 IAC 4.2-8-6 Assessment of leased personal property
Cite as Ind. Admin. Code tit. 50, r. 4.2-8-6
Sec. 6. The assessor, county property tax assessment board of appeals, or the department shall assess leased or rented personal property
in the manner described in sections 3 through 5 of this rule in the taxing district where the property is situated as of the assessment date.