Indiana Statutes
§ 36-9-24-12 — Tax liability and exemptions
Indiana·Title 36 LOCAL GOVERNMENT·Art. 9 TRANSPORTATION AND PUBLIC WORKS·Ch. 24 Leasing of Sewage Disposal Facilities
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Indiana § 36-9-24-12 (Tax liability and exemptions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Repealed