Indiana § 6-1.1-3-25 Exemption from valuation limitations for property located in
entrepreneur and enterprise district

Indiana Statutes

§ 6-1.1-3-25 — Exemption from valuation limitations for property located in entrepreneur and enterprise district

Indiana § 6-1.1-3-25

Art. 1.1PROPERTY TAXES

Ch. 3Procedures for Personal Property Assessment

This text of Indiana § 6-1.1-3-25 (Exemption from valuation limitations for property located in entrepreneur and enterprise district) 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 § 6-1.1-3-25 (2026).

Text

(a)As used in this section, "district" refers to an entrepreneur and enterprise district designated under IC 5-28-15.5.

(b)Notwithstanding section 22(b) of this chapter and IC 6-1.1-8-44(b), assessable depreciable personal property that:

(1)is located in a district;

(2)is placed in service in the district by the owner of the property after the designation of the district under IC 5-28-15.5; and

(3)is used within the district by one (1) or more employees who perform the majority of their service within the district; is not subject to the valuation limitations in section 29 of this chapter or IC 6-1.1-8-45.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) As used in this section, "district" refers to
an entrepreneur and enterprise district designated under IC 5-28-15.5.
(b) Notwithstanding section 22(b) of this chapter and IC 6-1.1-8-44(b), assessable depreciable personal property that:
(1) is located in a district;
(2) is placed in service in the district by the owner of the property
after the designation of the district under IC 5-28-15.5; and
(3) is used within the district by one (1) or more employees who
perform the majority of their service within the district;
is not subject to the valuation limitations in section 29 of this chapter
or IC 6-1.1-8-45.