If the applicant is a partnership, a corporation, a limited liability company, or an association, the applicant shall record the approved application in the name of the partnership, corporation, limited liability company, or association. When an approved application is properly recorded, the county auditor shall enter the land for taxation at an assessed value determined under section 9 of this chapter.As added by P.L.55-1991, SEC.1. Amended by P.L.8-1993, SEC.78.
Indiana Legal Code