80 IAC 7-1-28
80 IAC 7-1-28 "Property" and "worthless property" defined
Cite as Ind. Admin. Code tit. 80, r. 7-1-28
Sec. 28. (a) "Property" includes both real and personal property and has the meaning set forth in IC 35-31.5-2-253.
(b) "Worthless property" means property with no market value if the value of the property is less than the estimated cost of the sale and transportation of the property.