Definitions

Official textiga.in.govlast amended 2018

Sec. 1. The following definitions apply throughout this chapter:

# (1)

"Group of affiliated persons" means a group of persons in which each person of the group has a relationship that is described in Section 267(b) of the Internal Revenue Code with at least one (1) other person of the group.

# (2)

"Person" means an individual, a corporation, a limited liability company, a partnership, or other legal entity.
As added by P.L.236-2015, SEC.3. Amended by P.L.99-2018, SEC.5.

Amendment history

As added by P.L.236-2015, SEC.3. Amended by P.L.99-2018, SEC.5.

Source: view the official text

Nearby sections (25 sections)

6-1.1-24-8 · Failure to pay bid; effect
6-1.1-24-9 · Certificate of sale; contents; purchaser's lien; ordinance;
6-1.1-24-10 · Guarantee by treasurer
6-1.1-24-11 · Certificate of sale as presumptive evidence
6-1.1-24-12 · Priority of purchaser's lien at subsequent sale
6-1.1-24-13 · Placement of costs on tax duplicate of unsold tract;…
6-1.1-24-14 · Duties regarding conduct of tax sale
6-1.1-24-15 · Repealed
6-1.1-24-16 · Paddle fee
6-1.1-24-17 · Assignment of a certificate of sale to a nonprofit entity
6-1.1-24-17.5 · Sale of real property to eligible nonprofit entities…
6-1.1-24-18 · Real property with mineral interests
6-1.1-24.5-1 · Definitions
6-1.1-24.5-2 · Authorization to file petition
6-1.1-24.5-3 · Petition elements
6-1.1-24.5-4 · Service of petition
6-1.1-24.5-5 · Order to appear
6-1.1-24.5-6 · Order finding that serial tax delinquencies exist
6-1.1-24.5-7 · Consequences; lien; entitlement to deed
6-1.1-24.5-8 · Disposition; distribution of proceeds
6-1.1-24.5-9 · Property interest conveyed
6-1.1-25-0.5 · Limited applicability of chapter to vacant and abandoned
6-1.1-25-1 · Redemption of property; conveyance during redemption
6-1.1-25-2 · Amount required for redemption
6-1.1-25-2.5 · Petition to establish schedule of fees and costs;…

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