1-10-2; or(ii) IC 6-1.1-10-4; and(2) leased to an entity other than:(A) a nonprofit entity;(B) a governmental entity; or(C) an individual who leases a dwelling unit in:(i) a public housing project;(ii) a nursing facility referred to in IC 12-15-14;(iii) an assisted living facility; or(iv) an affordable housing development.(b) After December 31, 2003, each lessor of real property shall notify the county assessor of the county in which the real property is located in writing of:(1) the existence of the lease referred to in subsection (a)(2);(2) the term of that lease; and(3) the name and address of the lessee.(c) Each county assessor shall annually notify the department of local government finance in writing of the information received by the county assessor under subsection (b).(d) The department of local government finance may adopt rules to:(1) establish when the notices under subsections (b) and (c) must be given; and(2) otherwise implement this section.As added by P.L.264-2003, SEC.6. ent of local government finance may adopt rules to:(1) establish when the notices under subsections (b) and (c) must be given; and(2) otherwise implement this section.As added by P.L.264-2003, SEC.6. Amended by P.L.203-2016, SEC.3.
Indiana Legal Code