Current through P.L. 171-2024
Section 14-11-4-2 - "Owner" defined As used in this chapter, "owner" means the person:
(1) listed on the tax assessment rolls as being responsible for the payment of real property taxes imposed on the property; and(2) in whose name title to real property is shown in the records of the recorder of the county in which the real property is located.Pre-1995 Recodification Citation: 14-3-18-5.
As added by P.L. 1-1995, SEC.4.