§ 16-18-2-58 — "Cold storage warehouse"

(a) "Cold storage warehouse", for purposes
of IC 16-42, means a structure, a part of a structure, or a fixture that
meets the following conditions:
(1) Uses refrigerating machinery or ice for the purpose of
refrigeration.
(2) Is used for cold storage of foods.
(b) The term does not include the following:
(1) A locker plant or a branch locker plant.
(2) Refrigerated storage facilities operated by a farmer and used
exclusively for the storage of raw, unprocessed fruits or
vegetables produced by the farmer on the farmer's farm.
(3) Cold storage equipment used to store perishable foods or food
products in conjunction with a dairy operation or a retail grocery.
[Pre-1993 Recodification Citation: 16-1-21-1.]

Legislative History

As added by P.L.2-1993, SEC.1.