Sec. 5. As used in this chapter, "transfer ownership" means to purchase existing investment in a business, including real property, improvements to real property, or equipment. As added by P.L.9-1986, SEC.8.
"Transfer ownership" defined
Ind. Code § 6-3.1-10-5, under Chapter 10. Enterprise Zone Investment Cost Credit.
Ind. Code § 6-3.1-10-5