410 IAC 32-1-55
410 IAC 32-1-55 "Owner" defined
Cite as Ind. Admin. Code tit. 410, r. 32-1-55
Sec. 55. "Owner" means a:
(1) person;
(2) firm;
(3) corporation;
(4) guardian;
(5) conservator;
(6) receiver;
(7) trustee;
(8) executor; or
(9) other judicial officer;
who alone, jointly, or severally with others owns, holds, or controls the whole or any part of the freehold or leasehold title to any property with
or without accompanying actual possession of it. The term also includes any vendee in possession of it. The term does not include a mortgagee or
an owner of a reversionary interest under a ground rent lease.