Indiana Statutes
§ 20-47-2-21 — Exemption of lessor corporation property from taxes
Indiana § 20-47-2-21
JurisdictionIndiana
Title 20EDUCATION
Art. 47RELATED ENTITIES; HOLDING COMPANIES;
Ch. 2Public Holding Companies
This text of Indiana § 20-47-2-21 (Exemption of lessor corporation property from taxes) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 20-47-2-21 (2026).
Text
Property owned by a lessor corporation
entering into a lease with a school corporation or corporations under
this chapter, and all stock and other securities (including the interest or
dividends) issued by a lessor corporation, are exempt from all state,
county, and other taxes, except the financial institutions tax (IC 6-5.5).
[Pre-2006 Recodification Citation: 21-5-11-14.]
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Legislative History
As added by P.L.2-2006, SEC.170. Amended by P.L.79-2017,
SEC.67.
Nearby Sections
15
§ 20-17-1-1
"Prior law"§ 20-17-1-2
Purpose of recodification§ 20-17-1-3
Statutory construction of recodification§ 20-17-1-4
Effect of recodification§ 20-17-1-5
Recodification of prior law§ 20-17-1-6
References to repealed statutes§ 20-17-1-7
References to citations§ 20-17-1-8
References to prior rules§ 20-17-1-9
References to prior law§ 20-17-2-1
"Prior law"§ 20-17-2-2
Purpose of recodification§ 20-17-2-3
Statutory construction of recodification§ 20-17-2-4
Effect of recodification§ 20-17-2-5
Recodification of prior law§ 20-17-2-6
References to repealed statutesCite This Page — Counsel Stack
Bluebook (online)
Indiana § 20-47-2-21, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/20-47-2-21.