2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 1. General Definitions and Rules of Construction
6-1.1-1-15. "Real property"

Universal Citation: IN Code § 6-1.1-1-15 (2018)
IC 6-1.1-1-15 "Real property"

     Sec. 15. "Real property" means:

(1) land located within this state;

(2) a building or fixture situated on land located within this state;

(3) an appurtenance to land located within this state;

(4) an estate in land located within this state, or an estate, right, or privilege in mines located on or minerals, including but not limited to oil or gas, located in the land, if the estate, right, or privilege is distinct from the ownership of the surface of the land; and

(5) notwithstanding IC 6-6-6-7, a riverboat:

(A) licensed under IC 4-33; or

(B) operated under an operating agent contract under IC 4-33-6.5;

for which the department of local government finance shall prescribe standards to be used by assessing officials.

[Pre-1975 Property Tax Recodification Citation: 6-1-20-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.48, SEC.1. As amended by P.L.25-1995, SEC.11; P.L.90-2002, SEC.20; P.L.92-2003, SEC.60; P.L.146-2008, SEC.49.

 

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