Indiana Code 36-7-12-33. Property taxes; liability and exemptions
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Sec. 33. (a) A unit is exempt from all property taxes on economic development or pollution control facilities.
(b) A developer or user is liable for property taxes on economic development or pollution control facilities as provided by statute. However, this section does not deny any tax exemption a developer or user may have under other statutes because of the nature of the facilities or the developer or user.
[Pre-Local Government Recodification Citation: 18-6-4.5-24.]
As added by Acts 1981, P.L.309, SEC.31. Amended by P.L.25-1987, SEC.58.
Terms Used In Indiana Code 36-7-12-33
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Statute: A law passed by a legislature.