Ind. Code § 36-7-35-5
"Property" defined
As added by P.L.144-2008, SEC.47.
(a) As used in this chapter, "property" means a building or structure:
- (1) assessed as real property under IC 6-1.1-4 ; and
- (2) listed in a PMA ordinance.
- (b) The term does not include land.
As added by P.L.144-2008, SEC.47.