Ind. Code § 13-21-9-6
Exemption from property tax on facilities
As added by P.L.1-1996, SEC.11.
- (a) The district is exempt from all property taxes on facilities.
- (b) Developers and users are liable for property taxes on facilities as provided by law.
(c) This chapter does not deny a tax exemption that a developer or user may have under other laws because of the nature of the facilities or the user.
[Pre-1996 Recodification Citation: 13-9.5-9-5(h).]
As added by P.L.1-1996, SEC.11.