"Real property" defined
Sec. 15. "Real property" means:
(1) land located within this state;
(2) a building or fixture situated on land located within this
state;
(3) an appurtenance to land located within this state;
(4) an estate in land located within this state, or an estate, right,
or privilege in mines located on or minerals, including but not
limited to oil or gas, located in the land, if the estate, right, or
privilege is distinct from the ownership of the surface of the
land; and
(5) notwithstanding IC 6-6-6-7, a riverboat:
(A) licensed under IC 4-33; or
(B) operated under an operating agent contract under
IC 4-33-6.5;
for which the department of local government finance shall prescribe
standards to be used by township assessors.
(Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.48, SEC.1.) As
amended by P.L.25-1995, SEC.11; P.L.90-2002, SEC.20;
P.L.92-2003, SEC.60.
Last modified: May 28, 2006