Indiana Statutes

§ 6-1.1-8.5-2 — "Industrial facility" defined

Indiana § 6-1.1-8.5-2
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 8.5Assessment of Industrial Facilities in Lake County

This text of Indiana § 6-1.1-8.5-2 ("Industrial facility" defined) 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 § 6-1.1-8.5-2 (2026).

Text

As used in this chapter, "industrial facility" means a company's real property that:

(1)has been classified as industrial property under the rules of the department of local government finance; and
(2)has a true tax value, as estimated by the department, of at least thirty-five million dollars ($35,000,000) in a qualifying county. The term includes real property that is used under an agreement under which the user exercises the beneficial rights of ownership for the majority of a year. The term does not include real property assessed under IC 6-1.1-8.

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Legislative History

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.89; P.L.159-2020, SEC.10.

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"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 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"
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Bluebook (online)
Indiana § 6-1.1-8.5-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-8.5-2.