50 IAC 8-1-4 "Allocation area personal property" defined

Sec. 4. As used in this article, "allocation area personal property" means depreciable personal property in an allocation area that is subject to property taxes and that has been included in the tax increment program pursuant to a resolution adopted by a redevelopment commission that is eligible to adopt such a resolution. (See 50 IAC 8-2-2(b).)