{"data":{"id":"us-in/ic-6-1.1-12.8-2","jurisdiction":"us-in","citation":"IC 6-1.1-12.8-2","heading":"\"Residential builder\"","body":"Sec. 2. As used in this chapter, \"residential builder\" means a person that builds any of the following for sale in the ordinary course of the person's trade or business:\n(1) Single family residences.\n(2) Single family townhouses.\n(3) Single family condominium units.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 12.8. Deduction for Residence in Inventory"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-12.8-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ab166a34737b24be9d7f9363f28d43a90dac19bfbc30a51a89342a843ee4b9eb","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-12.8-1","next":"us-in/ic-6-1.1-12.8-3"},"notice":"GroundRules: Original legal text. Not legal advice."}