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Ind. Code § 14-13-2-28

Tax exemptions

As added by P.L.1-1995, SEC.6

Sec. 28. (a) The commission is not required to pay any taxes or assessments upon any of the following:

(1) A project of the commission.

(2) A facility, a betterment, or an improvement within a project.

(3) Property acquired or used by the commission under this chapter or under IC 14-6-29.5 (before its repeal).

(4) The income or revenue from the property.

(b) The:

(1) bonds issued under this chapter or under IC 14-6-29.5 (before its repeal);

(2) interest on the bonds;

(3) proceeds received by a holder from the sale of the bonds to the extent of the holder's cost of acquisition;

(4) proceeds received upon redemption before maturity or proceeds received at maturity; and

(5) receipt of interest and proceeds;

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

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.