Ineligibility of certain communications service providers for property tax exemptions
Ind. Code § 8-1-32.5-16
in effectSec. 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.
As added by P.L.256-2013, SEC.15.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/8Fetched: 10/17/2026
