Indiana Code 14-11-4-2. “Owner” defined
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Sec. 2. As used in this chapter, “owner” means the person:
(2) in whose name title to real property is shown in the records of the recorder of the county in which the real property is located.
(1) listed on the tax assessment rolls as being responsible for the payment of real property taxes imposed on the property; and
Terms Used In Indiana Code 14-11-4-2
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
[Pre-1995 Recodification Citation: 14-3-18-5.]
As added by P.L.1-1995, SEC.4.