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Indiana Code Title 6. Taxation § 6-1.1-20.6-2.3

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 2.3. As used in this chapter, “long term care property” means property that:

(1) is used for the long term care of an impaired individual;  and

(2) is one (1) of the following:

(A) A health facility licensed under IC 16-28.

(B) A housing with services establishment (as defined in IC 12-10-15-3) that is allowed to use the term “assisted living” to describe the housing with services establishment's services and operations to the public.

(C) An independent living home that, under contractual agreement, serves not more than eight (8) individuals who:

(i) have a mental illness or developmental disability;

(ii) require regular but limited supervision;  and

(iii) reside independently of their families.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-1.1-20.6-2.3 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-20-6-2-3/

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