Indiana Code - Taxation - Title 6, Section 6-1.1-20.6-1

"Apartment complex"

Sec. 1. As used in this chapter, "apartment complex" means real
property consisting of at least five (5) units that are regularly used to
rent or otherwise furnish residential accommodations for periods of
thirty (30) days or more.

As added by P.L.246-2005, SEC.62.

Last modified: May 28, 2006