<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="1-202" title_number="1" title_name="Definitions; Rules of Construction; General Provisions" subtitle_number="2" subtitle_name="Rules of Construction">
  <level label="a">
    <text>A person doing business in the State is deemed a resident of the State and of the county and any municipal corporation where the business is conducted if personal property is used in or in connection with the business.</text>
  </level>
  <level label="b">
    <text>A personal representative of the estate of a decedent is deemed a resident of the county where appointed.</text>
  </level>
  <level label="c">
    <text>A guardian is deemed a resident of the county where appointed.</text>
  </level>
</section>
