Sec. 143. "Land occupier" or "occupier of land", for purposes of IC 14-32, means a firm, an individual of voting age, a limited liability company, or a corporation that:
(1) owns:
(A) a life estate; or
(B) an interest greater than a life estate;
in; or
(2) is in legal possession, under an express or implied rental lease, of;
a tract of land that is located within a district (as defined in IC 14-8-2-72(2)) or proposed for inclusion within a district under IC 14-32-6.5.