Property Valuation

Indiana's personal property assessment differs from real property assessment in that personal property:

AIs taxed at a higher rate than real property
BIs movable property (equipment, inventory) assessed separately from real estate for property tax purposes✓ Correct
CIs never subject to property taxes in Indiana
DIs only assessed in commercial properties

Explanation

Indiana assesses business personal property (equipment, machinery, inventory) separately from real property for tax purposes. Personal property is movable, while real property is immovable and permanently attached to the land.

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