Indiana Code § 36-7-4-1304

"Fee payer" and "person" defined
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Sec. 1304. (a) As used in this series, "fee payer" means the following: (1) A person who has paid an impact fee. (2) A person to whom a person who paid an impact fee has made a written assignment of rights concerning the impact fee. (3) A person who has assumed by operation of law the rights concerning an impact fee.       (b) As used in this series, "person" means an individual, a sole proprietorship, a partnership, an association, a corporation, a fiduciary, or any other entity.

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