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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 24.5. Determination of Serial Tax Delinquencies
6-1.1-24.5-1. Definitions
Universal Citation: IN Code § 6-1.1-24.5-1 (2017)
IC 6-1.1-24.5-1 Definitions
Sec. 1. The following definitions apply throughout this chapter:
(1) "Group of affiliated persons" means a group of persons in which each person of the group has a relationship that is described in Section 267(b) of the Internal Revenue Code with at least one (1) other person of the group.
(2) "Person" means an individual, a corporation, a limited liability company, a partnership, or other legal entity.
(3) "Substantial property interest of public record" has the meaning set forth in IC 6-1.1-24-1.9.
As added by P.L.236-2015, SEC.3.
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