Indiana Code - Taxation - Title 6, Section 6-1.1-20.6-4

"Qualified residential property"

Sec. 4. As used in this chapter, "qualified residential property"
refers to any of the following that a county fiscal body specifically
makes eligible for a credit under this chapter in an ordinance adopted
under section 6 of this chapter:
(1) An apartment complex.
(2) A homestead.
(3) Residential rental property.
As added by P.L.246-2005, SEC.62.

Last modified: May 28, 2006