{"data":{"id":"us-in/ic-6-1.1-46.2-3","jurisdiction":"us-in","citation":"IC 6-1.1-46.2-3","heading":"\"Eligible vacant building\"","body":"Sec. 3. As used in this chapter, \"eligible vacant building\" means a building that:\n(1) is zoned for commercial or industrial purposes; and\n(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.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 46.2. Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-46.2-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"56f9e1b854fc361763b60953335958e66cba42b68e91a9a34cdae131241515a4","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-46.2-2","next":"us-in/ic-6-1.1-46.2-4"},"notice":"GroundRules: Original legal text. Not legal advice."}