Indiana Code 6-1.1-15-0.8. “Taxpayer”
Current as of: 2023 | Check for updates
|
Other versions
Sec. 0.8. As used in this chapter, “taxpayer” means:
(2) a person statutorily or contractually obligated to pay property taxes on the property; or
(1) an owner of the property at the time of the issuance of the assessment or tax bill;
Terms Used In Indiana Code 6-1.1-15-0.8
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Property: includes personal and real property. See Indiana Code 1-1-4-5
(3) a tenant obligated under a lease to reimburse the owner for property taxes on the property.
As added by P.L.174-2022, SEC.30.