Ind. Code § 6-1.1-12.8-2 – "Residential builder"

As used in this chapter, "residential builder" means a person that builds any of the following for sale in the ordinary course of the person's trade or business:

(1) Single family residences.
(2) Single family townhouses.
(3) Single family condominium units.

As added by P.L.175-2011, SEC.2.