Definitions
Sec. 1. As used in this chapter:
(1) "Dwelling" means any of the following:
(A) Residential real property improvements which an
individual uses as his residence, including a house or garage.
(B) A mobile home that is not assessed as real property that
an individual uses as the individual's residence.
(C) A manufactured home that is not assessed as real
property that an individual uses as the individual's residence.
(2) "Homestead" means an individual's principal place of
residence which:
(A) is located in Indiana;
(B) the individual either owns or is buying under a contract,
recorded in the county recorder's office, that provides that he
is to pay the property taxes on the residence; and
(C) consists of a dwelling and the real estate, not exceeding
one (1) acre, that immediately surrounds that dwelling.
As added by Acts 1979, P.L.60, SEC.1. Amended by P.L.1-1993,
SEC.32; P.L.291-2001, SEC.144.
Last modified: May 28, 2006