Sec. 8.5. "Key number" means a number assigned to a tract of land in a county by a county auditor that: (1) identifies the taxing district in which the tract is located; (2) is a number that is not assigned to any other tract in the county; and (3) is listed in the transfer book or records maintained under IC 6-1.1-5. As added by P.L.73-1987, SEC.1.