Indiana § 14-33-22-13 Fraction of property exempt

Indiana Statutes

§ 14-33-22-13 — Fraction of property exempt

Indiana § 14-33-22-13

Art. 33CONSERVANCY DISTRICTS

Ch. 22Rates or Charges for Sewerage System Service in

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Bluebook

Ind. Code § 14-33-22-13 (2026).

Text

(a)If only a part of:

(1)a tract or lot of land; or

(2)a building; connected to the sewerage system is exempt from general taxation, the rates and charges established under this chapter shall be reduced by a fraction.

(b)The fraction to be used under subsection (a) is established by using:

(1)the assessed valuation of the part subject to tax as the numerator; and

(2)the total assessed value as the denominator. [Pre-1995 Recodification Citation: 13-3-6-7.]

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(a) If only a part of:
(1) a tract or lot of land; or
(2) a building;
connected to the sewerage system is exempt from general taxation, the
rates and charges established under this chapter shall be reduced by a
fraction.
(b) The fraction to be used under subsection (a) is established by
using:
(1) the assessed valuation of the part subject to tax as the
numerator; and
(2) the total assessed value as the denominator.
[Pre-1995 Recodification Citation: 13-3-6-7.]