However, if the applicant is a partnership, corporation, limited liability company, or 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 assessor shall enter the land for taxation at an assessed value determined under section 14 of this chapter.[Pre-1975 Property Tax Recodification Citation: 6-8-2-5 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.8-1993, SEC.75; P.L.66-2006, SEC.13; P.L.111-2016, SEC.3.
Indiana Legal Code