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Ind. Code § 6-2.5-15-8

"Owner"

Indiana · Indiana Code Title 6 — Taxation · Status: effective

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Ind. Code § 6-2.5-15-8, "Owner", Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1612422
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Sec. 8. As used in this chapter, "owner" means an entity holding fee title to a facility. The term also includes an affiliate of an owner.