§ 4-35-3-3 — Local authority preempted; local taxes prohibited; local development agreements prohibited

Indiana § 4-35-3-3

• Jurisdiction: Indiana
• Art. 35: GAMBLING GAMES AT RACETRACKS
• Ch. 3: General Provisions

Text

(a) This section does not apply to real or
personal property taxes imposed by a local taxing unit.
(b) Local governmental authority concerning all matters relating to
the gambling games at racetracks conducted under this article is
preempted by the state under this article.
(c) No tax or fee, except as provided in this article, shall be assessed
or collected from a permit holder by a political subdivision having the
power to assess or collect a tax or fee. This section does not prohibit
the assessment and levying of property taxes otherwise authorized by
law or the imposing of a special assessment (including a ditch or
drainage assessment, Barrett Law assessment, improvement
assessment, sewer assessment, or sewage assessment) otherwise
authorized by law to be imposed on property to be benefitted by an
improvement.
(d) A political subdivision may not enter an agreement with a permit
holder that requires any financial commitments from the permit holder
that are in addition to the fees and taxes imposed under this article.

Legislative History

As added by P.L.233-2007, SEC.21.