Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-4

"Facility" defined

Sec. 4. As used in this chapter, "facility" means a building that:
(1) is used, or designed and constructed for use, for training,
housing, supplying, military readiness or other military
activities, or for the support of military activities, military
personnel and their dependents, including retired or reserve
military personnel; and
(2) has a minimum floor space of:
(A) twenty thousand (20,000) square feet, if the facility is
located in an economic development area established under
IC 36-7-14.5-12.5; or
(B) one hundred thousand (100,000) square feet, if the
facility is located in a military base reuse area established

under IC 36-7-30.

As added by P.L.125-1998, SEC.2.

Last modified: May 28, 2006