IC 6-1.1-15-0.8 : "Taxpayer"

Sec. 0.8. As used in this chapter, "taxpayer" means:

(1) an owner of the property at the time of the issuance of the assessment or tax bill;

(2) a person statutorily or contractually obligated to pay property taxes on the property; or

(3) a tenant obligated under a lease to reimburse the owner for property taxes on the property.

As added by P.L.174-2022, SEC.30.