Section 6-1.1-15-0.8 - "Taxpayer" As used in this chapter, "taxpayer" means:
(1) an owner of the property at the time of the issuance of the assessment or tax bill;(2) a person statutorily or contractually obligated to pay property taxes on the property; or(3) a tenant obligated under a lease to reimburse the owner for property taxes on the property.Added by P.L. 174-2022,SEC. 30, eff. 7/1/2022.