Sec. 5. As used in this chapter, "qualified interest" means the following: (1) An ownership interest in a homestead. (2) An interest in a contract for the purchase of a homestead that: (A) is recorded in the county recorder's office; and (B) provides that a person purchasing the homestead is to pay the property taxes on the homestead. As added by P.L.68-2025, SEC.85.
"Qualified interest"
Ind. Code § 6-1.1-52-5, under County Option Homestead Property Tax Deferral Program.
Ind. Code § 6-1.1-52-5