§ 32-24-1-2

As used in section 5 of this chapter, 'owner' means the persons listed on the tax assessment rolls as being responsible for the payment of real estate taxes imposed on the property and the persons in whose name title to real estate is shown in the records of the recorder of the county in which the real estate is located.[Pre-2002 Recodification Citation: 32-11-1-2.1 part.]As added by P.L.2-2002, SEC.9.