"Taxpayer" defined
Sec. 5. As used in this chapter, "taxpayer" means a federal:
(1) agency;
(2) instrumentality; or
(3) government sponsored enterprise;
including the National Railroad Passenger Corporation established
under 45 U.S.C. 541, Amtrak (49 U.S.C. 24301 et seq.), a rail carrier
subsidiary of the National Railroad Passenger Corporation
established under 45 U.S.C. 541 or Amtrak, a lessor or lessee of the
National Railroad Passenger Corporation established under 45
U.S.C. 541 or Amtrak, or a rail carrier subsidiary of a lessor or lessee
of the National Railroad Passenger Corporation established under 45
U.S.C. 541 or Amtrak that, with the consent of the United States
Congress, pays property taxes in Indiana for at least one (1) year.
As added by P.L.58-1997, SEC.1.
Last modified: May 28, 2006