Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-17

"Vacant military base facility" defined

Sec. 17. As used in this chapter, "vacant military base facility"
means a facility that:
(1) is located in:
(A) the part of an economic development area established
under IC 36-7-14.5-12.5 that is or formerly was a military
base (as defined in IC 36-7-30-1(c)); or
(B) a military base reuse area established under IC 36-7-30;
(2) was placed in service at least twenty (20) years ago; and
(3) has been vacant for two (2) or more years.

However, subdivision (3) does not apply to a facility that is owned
by a municipality, a county, a military base reuse authority, or a
redevelopment authority.

As added by P.L.125-1998, SEC.2. Amended by P.L.190-2005,
SEC.3.

Last modified: May 28, 2006