Indiana Statutes
§ 36-7-12-33 — Property taxes; liability and exemptions
Indiana·Title 36 LOCAL GOVERNMENT·Art. 7 PLANNING AND DEVELOPMENT·Ch. 12 Economic Development and Pollution Control
(a)A unit is exempt from all property taxes
on economic development or pollution control facilities.
(b)A developer or user is liable for property taxes on economic
development or pollution control facilities as provided by statute.
However, this section does not deny any tax exemption a developer or
user may have under other statutes because of the nature of the
facilities or the developer or user.
[Pre-Local Government Recodification Citation:
18-6-4.5-24.]
As added by Acts 1981, P.L.309, SEC.31. Amended by
P.L.25-1987, SEC.58.
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Nearby Sections
15
§ 36-1-10-1
Application of chapter§ 36-1-10-10
Plans, specifications, and estimates for structures, systems, and
transportation projects§ 36-1-10-11
Property held in fee simple; sale procedure§ 36-1-10-12
Lease in anticipation of acquisition or construction of structure, system,
or transportation project§ 36-1-10-13
Hearing; procedure; execution of lease§ 36-1-10-17
Annual appropriation and tax levy§ 36-1-10-18
Tax exemption of leased structures, systems, and transportation
projects; taxation of rental paid lessor§ 36-1-10-19
Assignment or conveyance of lease; conveyance of structure, system,
or transportation project§ 36-1-10-2
Definitions§ 36-1-10-20
Repealed