Terms Used In Indiana Code 6-3.1-11-10

• industrial recovery site: means land on which a vacant plant having at least one hundred thousand (100,000) square feet of total floor space:

  Indiana Code 6-3.1-11-5

• Property: includes personal and real property. See Indiana Code 1-1-4-5
• rehabilitation: means the remodeling, repair, or betterment of real property in any manner or any enlargement or extension of real property. See Indiana Code 6-3.1-11-11
• taxpayer: means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and that is the owner or developer of an industrial recovery site. See Indiana Code 6-3.1-11-13