Public-domain · open source
OpenJurist

Ind. Code § 36-7-12-33

Property taxes; liability and exemptions

As added by Acts 1981, P.L.309, SEC.31

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.

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