IC 6-1.1-15-0.8: "Taxpayer"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 1.1. PROPERTY TAXES
- Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors
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;
(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.
Collected 2026-09-09T01:51:39Z. Source file · JSON