Sec. 4. The fairgrounds and property of the commission are exempt from the following:
(1) State taxes.
(2) Local taxes.
(3) License fees.
(4) Special assessments.
Exemptions; taxes, fees, and licenses
Applied in 1 court decision — leading case In re: Indiana State Fair Litigation: Polet v. Mid-America Sound (2015)
Most recently applied in In re: Indiana State Fair Litigation: Polet v. Mid-America Sound (March 2015)
As added by P.L.2-2008, SEC.4.
Sec. 4. The fairgrounds and property of the commission are exempt from the following:
(1) State taxes.
(2) Local taxes.
(3) License fees.
(4) Special assessments.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.