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

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

2. (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.

   [Pre-1995 Recodification Citation: 14-3-18-5.]

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