Indiana Code § 28-14-4-2

Real property held without use for one year
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Sec. 2. (a) If real property referred to in section 1(b)(3) of this chapter is held for one (1) year without being used by the corporate fiduciary as an office or a facility, the board of directors of the corporate fiduciary shall state by resolution definite plans for the use of the real property.       (b) A resolution adopted under this section shall be made available for inspection by the department.

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