Sec. 23. (a) Whenever a masculine gender pronoun is used in this article, it refers to the masculine, feminine, or neuter, whichever is appropriate.

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Terms Used In Indiana Code 6-1.1-1-23

     (b) The singular form of any noun used in this article includes the plural, and the plural includes the singular, where appropriate.

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1.