Indiana Code - Taxation - Title 6, Section 6-3.1-22-5

"Rehabilitation" defined

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 residential 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.129-2001, SEC.7.

Last modified: May 28, 2006