Ind. Code § 36-7-35-5

"Property" defined

As added by P.L.144-2008, SEC.47.
  1. (a) As used in this chapter, "property" means a building or structure:

    1. (1) assessed as real property under IC 6-1.1-4 ; and
    2. (2) listed in a PMA ordinance.
  2. (b) The term does not include land.

As added by P.L.144-2008, SEC.47.

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