Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-16

"Vacant" defined

Sec. 16. As used in this chapter, "vacant" means, with respect to
a building, that at least seventy-five percent (75%) of the building
placed in service is not used for training, housing, supplying, military

readiness, or other military activities, or for the support of military
activities, military personnel, and their dependents, including retired
or reserve military personnel.

As added by P.L.125-1998, SEC.2.

Last modified: May 28, 2006