"Key number" means a number assigned to a tract of land in a county by a county auditor that:
- (1) identifies the taxing district in which the tract is located;
- (2) is a number that is not assigned to any other tract in the county; and
- (3) is listed in the transfer book or records maintained under IC 6-1.1-5 .
As added by P.L.73-1987, SEC.1.