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;

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Terms Used In Indiana Code 6-1.1-15-0.8

  • 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) 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.