IC 6-1.1-46.2-3: "Eligible vacant building"

Sec. 3. As used in this chapter, "eligible vacant building" means a building that:

(1) is zoned for commercial or industrial purposes; and

(2) is unoccupied for at least one (1) year before the owner of the building or a tenant of the owner occupies the building, as evidenced by a valid certificate of occupancy, paid utility receipts, executed lease agreements, or any other evidence of occupation that the district board requires.