Sec. 8.5. "Key number" means a number assigned to a tract of land in a county by a county auditor that:
(1) identifies the taxing district in which the tract is located;
(2) is a number that is not assigned to any other tract in the county; and
(3) is listed in the transfer book or records maintained under IC 6-1.1-5.
As added by P.L.73-1987, SEC.1.
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