Terms Used In Indiana Code 6-3.1-37.2-3

• mine reclamation site: means land that has been mined using surface mining methods or underground mining methods, specifically and primarily for the removal of coal, and land contiguous to such previously mined land. See Indiana Code 6-3.1-37.2-2
• Property: includes personal and real property. See Indiana Code 1-1-4-5
• taxpayer: means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and that is the owner or developer of a mine reclamation site. See Indiana Code 6-3.1-37.2-5