312 IAC 25-1-73 "Industrial/commercial" defined

Sec. 73. "Industrial/commercial" means land used for the following: (1) Extraction or transformation of materials for the fabrication of products, including all heavy and light manufacturing facilities, such as: (A) lumber and wood processing; (B) chemical manufacturing; (C) petroleum refining; and (D) fabricated metal products manufacturing. Land used for facilities in support of an operation, which is adjacent to or an integral part of the operation, is also included. Support facilities include all rail, road, and other transportation facilities. (2) Retail or trade of goods or services, including hotels, motels, stores, restaurants, and other commercial establishments. Land used for facilities in support of a commercial operation, which is adjacent to or an integral part of the operation, is also included. Support facilities include parking, storage, or shipping facilities.