Indiana § 36-1-10-18 Tax exemption of leased structures, systems, and transportation
projects; taxation of rental paid lessor

Indiana Statutes

§ 36-1-10-18 — Tax exemption of leased structures, systems, and transportation projects; taxation of rental paid lessor

Indiana § 36-1-10-18

Title 36LOCAL GOVERNMENT

Art. 1GENERAL PROVISIONS

Ch. 10Leasing and Lease-Purchasing Structures

This text of Indiana § 36-1-10-18 (Tax exemption of leased structures, systems, and transportation projects; taxation of rental paid lessor) 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 § 36-1-10-18 (2026).

Text

Structures, transportation projects, and
systems leased by a lessor contracting with the political subdivision or
agency under this chapter are exempt from all state, county, and other
taxes. However, the rental paid to a lessor under the terms of a lease is
subject to taxation.
[Pre-Local Government Recodification Citation:
18-5-3.3-10.]
As added by Acts 1981, P.L.57, SEC.36. Amended by
P.L.37-1988, SEC.19; P.L.343-1989(ss), SEC.21.

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Structures, transportation projects, and
systems leased by a lessor contracting with the political subdivision or
agency under this chapter are exempt from all state, county, and other
taxes. However, the rental paid to a lessor under the terms of a lease is
subject to taxation.
[Pre-Local Government Recodification Citation:
18-5-3.3-10.]
As added by Acts 1981, P.L.57, SEC.36. Amended by
P.L.37-1988, SEC.19; P.L.343-1989(ss), SEC.21.