Ind. Code § 5-1-14-7
Application of section; stadium; lease rental tax
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
Sec. 7. (a) This section applies to:
Sec. 7. (a) This section applies to:
(1) each county having a population of more than one hundred seventy-five thousand (175,000) but less than one hundred eighty-five thousand (185,000); and
(1) each county having a population of more than one hundred eighty thousand (180,000) and less than one hundred eighty-five thousand (185,000); and
(2) each second class city located in a county described in subdivision (1).
(2) each second class city located in a county described in subdivision (1).
(b) As used in this section, "stadium" means a structure used for athletic, recreational, cultural, and community events.
(b) As used in this section, "stadium" means a structure used for athletic, recreational, cultural, and community events.
(c) Notwithstanding any other law, a stadium constitutes a:
(c) Notwithstanding any other law, a stadium constitutes a:
(1) government building under IC 36-9-13;
(1) government building under IC 36-9-13;
(2) structure under IC 36-1-10;
(2) structure under IC 36-1-10;
(3) park purpose under IC 36-10-1;
(3) park purpose under IC 36-10-1;
(4) park improvement under IC 36-10-4; and
(4) park improvement under IC 36-10-4; and
(5) redevelopment project or purpose under IC 36-7-14.
(5) redevelopment project or purpose under IC 36-7-14.
(d) Notwithstanding any other law, a legislative body of a city may levy a tax in the park district established under IC 36-10-4 to pay lease rentals to a lessor of a stadium under IC 36-1-10 or IC 36-9-13.
(d) Notwithstanding any other law, a legislative body of a city may levy a tax in the park district established under IC 36-10-4 to pay lease rentals to a lessor of a stadium under IC 36-1-10 or IC 36-9-13.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.