Sec. 1. As used in this chapter: (1) "industrial company" means an owner or user of industrial property; and (2) "department" refers to the department of local government finance. As added by P.L.198-2001, SEC.27.
"Industrial company" and "department"
Ind. Code § 6-1.1-8.7-1, under Chapter 8.7. Assessment of Industrial Facilities.
Ind. Code § 6-1.1-8.7-1