Sec. 25. (a) As used in this section, "district" refers to an entrepreneur and enterprise district designated under IC 5-28-15.5.
(b) Notwithstanding section 22(b) of this chapter and IC 6-1.1-8-44(b), assessable depreciable personal property that:
(1) is located in a district;
(2) is placed in service in the district by the owner of the property after the designation of the district under IC 5-28-15.5; and
(3) is used within the district by one (1) or more employees who perform the majority of their service within the district;
is not subject to the valuation limitations in section 29 of this chapter or IC 6-1.1-8-45.