Sec. 10. "Person" includes a sole proprietorship, partnership, association, corporation, limited liability company, fiduciary, or individual.
Ind. Code § 6-1.1-1-10
"Person"
Applied in 2 court decisions — leading case Fraternal Order of Eagles 3988, Inc. v. Morgan County Property Tax Assessment Board of Appeals (2014)
Most recently applied in Spencer County Assessor and Grass Township Assessor v. AK Steel Corporation (October 2016)
Formerly: Acts 1975, P.L.47, SEC.1
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.