Indiana Statutes
§ 36-9-24-12 — Tax liability and exemptions
Indiana § 36-9-24-12
JurisdictionIndiana
Title 36LOCAL GOVERNMENT
Art. 9TRANSPORTATION AND PUBLIC WORKS
Ch. 24Leasing of Sewage Disposal Facilities
This text of Indiana § 36-9-24-12 (Tax liability and exemptions) 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 § 36-9-24-12 (2026).
Text
Facilities leased to a municipality under this
chapter are exempt from all state, county, and other taxes. However,
the rental paid to a lessor under the terms of such a lease is subject to
all applicable taxes.
[Pre-Local Government Recodification Citation:
19-2-5.5-9.]
As added by Acts 1981, P.L.309, SEC.97. Amended by
P.L.186-1988, SEC.8.
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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
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Bluebook (online)
Indiana § 36-9-24-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/36-9-24-12.