Sec. 21.1. (a) This section applies only to a lease entered into or renewed after June 30, 2023, for real property that is:

(1) assessed as residential or commercial land under the real property assessment rules and guidelines of the department of local government finance; or

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Terms Used In Indiana Code 32-31-1-21.1

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
(2) used for educational, literary, scientific, religious, or charitable purposes by a nonprofit corporation, organization, or association exempt from federal income taxation under Section 501 of the Internal Revenue Code.

     (b) The lessor shall disclose in the lease that:

(1) the property is located near a military installation, within a state area of interest (as defined in IC 36-7-30.2-6), and may be impacted to some degree by the effects of the installation’s military operations; and

(2) local laws may restrict use and development of the property to promote compatibility with military installation operations.

As added by P.L.43-2023, SEC.2.