Tax liability and exemptions

Ind. Code § 36-9-24-12
in effect
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Sec. 12. Facilities leased to a municipality under this chapter are exempt from all state, county, and other taxes. However, the rental paid to a lessor under the terms of such a lease is subject to all applicable taxes. [Pre-Local Government Recodification Citation: 19-2-5.5-9.] As added by Acts 1981, P.L.309, SEC.97. Amended by P.L.186-1988, SEC.8.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/36Fetched: 10/17/2026

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