Sec. 15. "Real property" means:
(1) land located within this state;
(2) a building or fixture situated on land located within this state;
(3) an appurtenance to land located within this state;
(4) an estate in land located within this state, or an estate, right, or privilege in mines located on or minerals, including but not limited to oil or gas, located in the land, if the estate, right, or privilege is distinct from the ownership of the surface of the land; and
(5) notwithstanding IC 6-6-6-7, a riverboat:
(A) licensed under IC 4-33; or
(B) operated under an operating agent contract under IC 4-33-6.5;
for which the department of local government finance shall prescribe standards to be used by assessing officials.
[Pre-1975 Property Tax Recodification Citation: 6-1-20-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.48, SEC.1. As amended by P.L.25-1995, SEC.11; P.L.90-2002, SEC.20; P.L.92-2003, SEC.60; P.L.146-2008, SEC.49.
Structure Indiana Code
Chapter 1. General Definitions and Rules of Construction
6-1.1-1-1.5. "Assessing Official"
6-1.1-1-3. "Assessed Value" or "Assessed Valuation"
6-1.1-1-3.1. "Assisted Living Services"
6-1.1-1-3.8. "Civil Taxing Unit"
6-1.1-1-4. "Common Council of City" or "County Council"
6-1.1-1-4.5. "County Property Tax Assessment Board of Appeals"
6-1.1-1-8. "General Assessment Provisions of This Article"
6-1.1-1-8.8. "Mobile Home Community"
6-1.1-1-11. "Personal Property"
6-1.1-1-12. "Political Subdivision"
6-1.1-1-14. "Property Taxation"
6-1.1-1-16. "School Corporation"
6-1.1-1-17. "Special Assessment"
6-1.1-1-19. "Tangible Property"
6-1.1-1-23. Gender Pronoun; Singular Nouns
6-1.1-1-24. Duties of Township Assessor Assumed by County Assessor