Indiana Code 6-1.1-23.9-2.5. “Severed interest”
Current as of: 2023 | Check for updates
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Sec. 2.5. “Severed interest” means:
(2) mineral rights;
(1) an improvement;
Terms Used In Indiana Code 6-1.1-23.9-2.5
- Property: includes personal and real property. See Indiana Code 1-1-4-5
(3) air rights;
(4) water rights; or
(5) other rights in property in, on, under, or above the land;
for which the owner or holder of the interest identified in the current real property tax records of the county auditor is sent a separate property tax statement.
As added by P.L.7-2023, SEC.1.