PART I. ADMINISTRATION OF THE GOVERNMENT
TITLE IX. TAXATION
CHAPTER 59. ASSESSMENT OF LOCAL TAXES
WHERE AND TO WHOM PROPERTY SHALL BE ASSESSED
Chapter 59: Section 19. Mortgaged or pledged personal property; assessment
Section 19. Personal property mortgaged or pledged shall be assessed to the owner or to the mortgagee or pledgee in actual physical possession thereof on January first.