1. (a) All:

   1. (1) property owned by the commission or lease interest of the commission; and

   2. (2) revenue of the commission;

      are exempt from taxation in Indiana for all purposes except the financial institutions tax imposed under IC 6-5.5 .

2. (b) A contractor may issue an exemption certificate under IC 6-2.5-8-8 to a vendor when purchasing tangible personal property to be incorporated into real property on land owned or leased by the commission located in the district.
3. (c) All securities issued under this chapter are exempt from the registration requirements of IC 23-19 and other securities registration statutes.

As added by P.L.141-2025, SEC.1.