Indiana Code
Chapter 1. General Definitions and Rules of Construction
6-1.1-1-23. Gender Pronoun; Singular Nouns

Sec. 23. (a) Whenever a masculine gender pronoun is used in this article, it refers to the masculine, feminine, or neuter, whichever is appropriate.
(b) The singular form of any noun used in this article includes the plural, and the plural includes the singular, where appropriate.
[1975 Property Tax Recodification Citation: New.]
Formerly: Acts 1975, P.L.47, SEC.1.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 1.1. Property Taxes

Chapter 1. General Definitions and Rules of Construction

6-1.1-1-1. Applicability

6-1.1-1-1.5. "Assessing Official"

6-1.1-1-2. "Assessment Date"

6-1.1-1-3. "Assessed Value" or "Assessed Valuation"

6-1.1-1-3.1. "Assisted Living Services"

6-1.1-1-3.5. "Base Rate"

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"

6-1.1-1-5. "Deduction"

6-1.1-1-5.4. "Department"

6-1.1-1-5.5. Repealed

6-1.1-1-6. "Exemption"

6-1.1-1-7. "Filing Date"

6-1.1-1-8. "General Assessment Provisions of This Article"

6-1.1-1-8.3. "Indiana Board"

6-1.1-1-8.4. "Inventory"

6-1.1-1-8.5. "Key Number"

6-1.1-1-8.7. "Mobile Home"

6-1.1-1-8.8. "Mobile Home Community"

6-1.1-1-9. "Owner"

6-1.1-1-10. "Person"

6-1.1-1-11. "Personal Property"

6-1.1-1-12. "Political Subdivision"

6-1.1-1-13. Repealed

6-1.1-1-14. "Property Taxation"

6-1.1-1-15. "Real Property"

6-1.1-1-16. "School Corporation"

6-1.1-1-17. "Special Assessment"

6-1.1-1-18. "State Agency"

6-1.1-1-19. "Tangible Property"

6-1.1-1-20. "Taxing District"

6-1.1-1-21. "Taxing Unit"

6-1.1-1-22. Repealed

6-1.1-1-22.5. "Tract"

6-1.1-1-22.7. Repealed

6-1.1-1-23. Gender Pronoun; Singular Nouns

6-1.1-1-24. Duties of Township Assessor Assumed by County Assessor

6-1.1-1-25. Determination of a Deadline Date Under This Article; First Business Day After the Stated Deadline