Sec. 7. As used in this chapter, “property taxes” means:

(1) property taxes, as defined in:

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Terms Used In Indiana Code 6-1.1-21.2-7

  • allocation area: refers to an area that is established under the authority of any of the following statutes and in which tax increment revenues are collected:

    Indiana Code 6-1.1-21.2-3

  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • property taxes: means :

    Indiana Code 6-1.1-21.2-7

(A) IC 6-1.1-39-5(g);

(B) IC 36-7-14-39(a);

(C) IC 36-7-14-39.2;

(D) IC 36-7-14-39.3(c);

(E) IC 36-7-14.5-12.5;

(F) IC 36-7-15.1-26(a);

(G) IC 36-7-15.1-26.2(c);

(H) IC 36-7-15.1-53(a);

(I) IC 36-7-15.1-55(c);

(J) IC 36-7-30-25(a)(3);

(K) IC 36-7-30-26(c);

(L) IC 36-7-30.5-30; or

(M) IC 36-7-30.5-31; or

(2) for allocation areas created under IC 8-22-3.5, the taxes assessed on taxable tangible property in the allocation area.

As added by P.L.192-2002(ss), SEC.44. Amended by P.L.146-2008, SEC.236.