Indiana Code
Chapter 29. Capital Access Program
5-28-29-10. "Passive Real Estate Ownership"

Sec. 10. As used in this chapter, "passive real estate ownership" means ownership of real estate for the purpose of deriving income from speculation, trade, or rentals, except that the term does not include the following:
(1) Ownership of that part of real estate being used or intended to be used for the operation of the business of the owner of the real estate.
(2) Ownership of real estate for the purpose of construction or renovation until the completion of the construction or renovation phase.
As added by P.L.162-2007, SEC.24.