Sec. 4. (a) As used in this chapter, "new home" means a new dwelling occupied for the first time after construction.
(b) The term does not include:
(1) a detached garage;
(2) a driveway;
(3) a walkway;
(4) a patio;
(5) a boundary wall;
(6) a retaining wall not necessary for the structural stability of the new home;
(7) landscaping;
(8) a fence;
(9) nonpermanent construction material;
(10) an off-site improvement;
(11) an appurtenant recreational facility; or
(12) other similar item.
[Pre-2002 Recodification Citation: 32-15-7-4.]
As added by P.L.2-2002, SEC.12.
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