Ind. Code § 6-1.1-17-0.3
(a) "Nonconforming" means any action of a person under this chapter that does not strictly conform to the requirements, standards, computations, or thresholds prescribed by the statute or statutes that govern the action. This includes any:
(5) other action;
required under this chapter.
(c) This subsection applies to any:
(5) other action;
required under this chapter. Notwithstanding the principle of substantial compliance with statutory requirements, an action described in this subsection may not be deemed to have substantially complied with the applicable statutory requirement if the form or content of that action is less than, or different from, what is expressly described as being required in the statute.
As added by P.L.38-2021, SEC.23.