Terms Used In Indiana Code 33-23-11-16

• Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
• close relative: means a person:

  Indiana Code 33-23-11-2

• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• employer: means any person from whom the judge, justice, or prosecuting attorney or the spouse of the judge, justice, or prosecuting attorney receives any nonstate income. See Indiana Code 33-23-11-5
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• judge: means a judge of the court of appeals, the tax court, or a circuit, superior, county, small claims, or probate court, city court, or town court. See Indiana Code 33-23-11-7
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• person: means any individual, proprietorship, partnership, unincorporated association, trust, business trust, group, limited liability company, or corporation, whether or not operated for profit, or a governmental agency or political subdivision. See Indiana Code 33-23-11-8
• Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5