Indiana Code 14-13-2-3.5. “Taxable parcel”
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Terms Used In Indiana Code 14-13-2-3.5
- parcel: refers to a particular parcel identified by a unique parcel number as described in 50 IAC 26-2-31. See Indiana Code 14-13-2-3.3
- Property: includes personal and real property. See Indiana Code 1-1-4-5
Sec. 3.5. As used in this chapter, “taxable parcel” refers to a parcel that is not exempt from property taxation under IC 6-1.1-10.
As added by P.L.106-2012, SEC.4.