Sec. 2. As used in this chapter, "owner" means the person:
(1) listed on the tax assessment rolls as being responsible for the payment of real property taxes imposed on the property; and
(2) in whose name title to real property is shown in the records of the recorder of the county in which the real property is located.
[Pre-1995 Recodification Citation: 14-3-18-5.]
As added by P.L.1-1995, SEC.4.