Ind. Code § 6-1.1-23.9-2.5

Current through P.L. 171-2024

Section 6-1.1-23.9-2.5 - "Severed interest"

"Severed interest" means:

(1) an improvement;

(2) mineral rights;

(3) air rights;

(4) water rights; or

(5) other rights in property in, on, under, or above the land;

for which the owner or holder of the interest identified in the current real property tax records of the county auditor is sent a separate property tax statement.

IC 6-1.1-23.9-2.5

Added by P.L. 7-2023,SEC. 1, eff. 7/1/2023.