{"data":{"id":"us-in/ic-6-1.1-15-0.8","jurisdiction":"us-in","citation":"IC 6-1.1-15-0.8","heading":"\"Taxpayer\"","body":"Sec. 0.8. As used in this chapter, \"taxpayer\" means:\n(1) an owner of the property at the time of the issuance of the assessment or tax bill;\n(2) a person statutorily or contractually obligated to pay property taxes on the property; or\n(3) a tenant obligated under a lease to reimburse the owner for property taxes on the property.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-15-0.8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1c3640b17f18aa0eec796e78520885e22e017046014276d3ad6cbd7bf651e8a4","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-15-0.7","next":"us-in/ic-6-1.1-15-1"},"notice":"GroundRules: Original legal text. Not legal advice."}