Indiana Code Title 5. State and Local Administration § 5-1.2-2-7

Sec. 7. “Building” or “buildings” or similar words, for purposes of financing health facility property under IC 5-1.2-7, mean any building or part of a building or addition to a building for health care purposes.  The term includes the site for the building (if a site is to be acquired), equipment, heating facilities, sewage disposal facilities, landscaping, walks, drives, parking facilities, and other structures, facilities, appurtenances, materials, and supplies that may be considered necessary to render a building suitable for use and occupancy for health care purposes.