Indiana Code - Taxation - Title 6, Section 6-3.1-16-5

"Rehabilitation"

Sec. 5. As used in this chapter, "rehabilitation" means the process
of returning a property to a state of utility through repair or alteration
that makes possible an efficient contemporary use while preserving
the parts or features of the property that are significant to the
historical, architectural, or archeological values of the property.

As added by P.L.77-1993, SEC.1.

Last modified: May 28, 2006