Sec. 3. As used in this chapter, "property taxes" refers to ad valorem property taxes. The term does not include special assessments, fees, or charges that are included by law on a tax statement issued under IC 6-1.1-22-8.1 or IC 6-1.1-22.5. As added by P.L.68-2025, SEC.85.
"Property taxes"
Ind. Code § 6-1.1-52-3, under County Option Homestead Property Tax Deferral Program.
Ind. Code § 6-1.1-52-3