Indiana Code - Taxation - Title 6, Section 6-1.1-20.6-5

"Residential rental property"

Sec. 5. As used in this chapter, "residential rental property" means
real property consisting of not more than (4) units that are regularly
used to rent or otherwise furnish residential accommodations for
periods of thirty (30) days or more.

As added by P.L.246-2005, SEC.62.

Last modified: May 28, 2006