Indiana Code Title 6. Taxation § 6-2.5-15-7

Sec. 7. As used in this chapter, “operator” means an entity, other than an owner or a qualified colocation tenant, operating a data center or a quantum computing research, advanced computing, and defense infrastructure network pursuant to a lease or other contract with the owner or a lessor.  The term includes a licensed property management company, a property lessor, or any other individual or entity responsible for the control, oversight, or maintenance of a facility.  The term also includes an affiliate of an operator.