https://openjurist.org/state-code/in/8/toc/15_7.7
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Chapter 8 — Condemnation by Utilities
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PUBLIC-PRIVATE PARTNERSHIPS
Chapter
Taxation of Operators
Ind. Code § 8-15.7-7-1
— Property tax exemption
Ind. Code § 8-15.7-7-2
— Sales tax exemption for certain purchases
Ind. Code § 8-15.7-7-3
— Taxation of income received by operator