Indiana Code 8-1-32.5-16. Ineligibility of certain communications service providers for property tax exemptions
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Terms Used In Indiana Code 8-1-32.5-16
- communications service: refers to any of the following:
Indiana Code 8-1-32.5-3
- communications service provider: means a person or an entity that offers communications service to customers in Indiana, without regard to the technology or medium used by the person or entity to provide the communications service. See Indiana Code 8-1-32.5-4
- Property: includes personal and real property. See Indiana Code 1-1-4-5
Sec. 16. A communications service provider, including a public utility that provides communications service, is not eligible for a property tax exemption under IC 6-1.1 for facilities and technologies used in the deployment and transmission of broadband service in an area where a communications service provider provides wireline broadband service.
As added by P.L.256-2013, SEC.15.