Indiana § 36-9-30-31 Lease with option to purchase facilities; tax exemption

Indiana Statutes

§ 36-9-30-31 — Lease with option to purchase facilities; tax exemption

Indiana § 36-9-30-31

Title 36LOCAL GOVERNMENT

Art. 9TRANSPORTATION AND PUBLIC WORKS

Ch. 30Solid Waste Collection and Disposal

This text of Indiana § 36-9-30-31 (Lease with option to purchase facilities; 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 § 36-9-30-31 (2026).

Text

A solid waste disposal facility leased by a
lessor corporation to a unit under this chapter is exempt from all state,
county, and other taxes, including all sales and use taxes applicable to
tangible personal property incorporated or to be incorporated in the
facility. However, the rental paid to a lessor corporation under the
terms of such a lease is subject to all applicable taxes.
[Pre-Local Government Recodification Citation:
19-2-1-29.]
As added by Acts 1981, P.L.309, SEC.106.

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A solid waste disposal facility leased by a
lessor corporation to a unit under this chapter is exempt from all state,
county, and other taxes, including all sales and use taxes applicable to
tangible personal property incorporated or to be incorporated in the
facility. However, the rental paid to a lessor corporation under the
terms of such a lease is subject to all applicable taxes.
[Pre-Local Government Recodification Citation:
19-2-1-29.]
As added by Acts 1981, P.L.309, SEC.106.