Indiana Code 6-1.1-1-10. “Person”
Current as of: 2023 | Check for updates
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Terms Used In Indiana Code 6-1.1-1-10
- 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.
- Fiduciary: A trustee, executor, or administrator.
- 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.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
Sec. 10. “Person” includes a sole proprietorship, partnership, association, corporation, limited liability company, fiduciary, or individual.
[Pre-1975 Property Tax Recodification Citation: 6-1-20-7.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.8-1993, SEC.74.