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Ind. Code § 14-11-4-2

"Owner" defined

As added by P.L.1-1995, SEC.4.

Sec. 2. As used in this chapter, "owner" means the person:

(1) listed on the tax assessment rolls as being responsible for the payment of real property taxes imposed on the property; and

(2) in whose name title to real property is shown in the records of the recorder of the county in which the real property is located.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.