Indiana § 36-7.6-4-13 Tax exemption

Indiana Statutes

§ 36-7.6-4-13 — Tax exemption

Indiana § 36-7.6-4-13

Title 36LOCAL GOVERNMENT

Art. 7.6REGIONAL DEVELOPMENT AUTHORITIES

Ch. 4Financing; Issuance of Bonds; Leases

This text of Indiana § 36-7.6-4-13 (Tax exemption) 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 § 36-7.6-4-13 (2026).

Text

(a)All:

(1)property owned by a development authority;

(2)revenue of a development authority; and

(3)bonds issued by a development authority, the interest on the bonds, the proceeds received by a holder from the sale of bonds to the extent of the holder's cost of acquisition, proceeds received upon redemption before maturity, proceeds received at maturity, and the receipt of interest in proceeds; are exempt from taxation in Indiana for all purposes except the financial institutions tax imposed under IC 6-5.5.

(b)All securities issued under this chapter are exempt from the registration requirements of IC 23-19 and other securities registration statutes.

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(a) All:
(1) property owned by a development authority;
(2) revenue of a development authority; and
(3) bonds issued by a development authority, the interest on the
bonds, the proceeds received by a holder from the sale of bonds
to the extent of the holder's cost of acquisition, proceeds received
upon redemption before maturity, proceeds received at maturity,
and the receipt of interest in proceeds;
are exempt from taxation in Indiana for all purposes except the
financial institutions tax imposed under IC 6-5.5.
(b) All securities issued under this chapter are exempt from the
registration requirements of IC 23-19 and other securities registration
statutes.