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Ind. Code § 8-1-32.5-16

Ineligibility of certain communications service providers for property tax exemptions

As added by P.L.256-2013, SEC.15.

Sec. 16. A communications service provider, including a public utility that provides communications service, is not eligible for a property tax exemption under IC 6-1.1 for facilities and technologies used in the deployment and transmission of broadband service in an area where a communications service provider provides wireline broadband service.

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