Indiana Code - Taxation - Title 6, Section 6-6-2.5-18

"Public highway" defined

Sec. 18. As used in this chapter, "public highway" means the
entire width between boundary lines of each publicly maintained way
in Indiana, including streets and alleys in cities and towns, when any
part of the way is open to the public use for motor vehicle travel.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.16.

Last modified: May 28, 2006