Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-11

"Taxpayer"

Sec. 11. As used in this chapter, "taxpayer" means a business
entity that is liable under IC 6-1.1-2-4, as applied under IC 6-1.1-3 or
IC 6-1.1-8, for ad valorem property taxes on abatement property.
As added by P.L.224-2003, SEC.279.

Last modified: May 28, 2006