Indiana Statutes
§ 6-1.1-10-3 — Bridges and tangible appurtenant property
Indiana § 6-1.1-10-3
This text of Indiana § 6-1.1-10-3 (Bridges and tangible appurtenant property) 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 § 6-1.1-10-3 (2026).
Text
(a)A bridge, including the tangible property
appurtenant to it, is exempt from property taxation if:
(1)the bridge is constructed:
(A)entirely within this state and across a navigable stream; or
(B)across a stream forming a boundary of this state;
(2)the bridge is owned by a state or a political subdivision of a
state; and
(3)the bridge:
(A)is (except as provided in subsection (b) of this section)
operated free of tolls; or
(B)was authorized or consented to by an act of Congress.
(b)The exemption provided in this section may not be denied
because tolls are charged if the tolls are levied:
(1)to establish a sinking fund for the cost, including interest and
other financing charges, of the bridge and its approaches; or
(2)to provide for the proper maintenance, repair, and operation
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Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-10-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-10-3.