"Owner" defined
Sec. 2. As used in section 5 of this chapter, "owner" means the
persons listed on the tax assessment rolls as being responsible for the
payment of real estate taxes imposed on the property and the persons
in whose name title to real estate is shown in the records of the
recorder of the county in which the real estate is located.
As added by P.L.2-2002, SEC.9.
Last modified: May 24, 2006