Ind. Code ch. 6-1.1-12.5

in effect

Ind. Code § 6-1.1-12.5-1 "Eligible infrastructure"

Sec. 1. (a) As used in this chapter, "eligible infrastructure" means the following: (1) Storage, compressed natural gas, liquefied natural gas, transmission, and distribution facilities to be used in the delivery of natural gas, or supplemental or substitute forms of gas sources by a natural gas utility. (2) Facilities and technologies used in the deployment and transmission of broadband service, however defined or classified by the Federal Communications Commission, or advanced services (as defined in 47 CFR 51.5) by a provider of broadband service or advanced services. (3) Facilities used in the treatment, storage, or distribution of water by a water utility. (4) Facilities used in the collection or treatment of wastewater by a wastewater utility. (b) As used in this chapter, "a provider of broadband service or advanced services" includes a telephone company or cable company (as defined in IC 6-1.1-8-2(15)). As added by P.L.133-2013, SEC.1. Amended by P.L.91-2017, SEC.1; P.L.174-2022, SEC.28.

Ind. Code § 6-1.1-12.5-2 "Natural gas utility"

Sec. 2. As used in this chapter, "natural gas utility" means a utility engaged in the business of furnishing natural gas service to the public. As added by P.L.133-2013, SEC.1.

Ind. Code § 6-1.1-12.5-3 "Person"

Sec. 3. As used in this chapter, "person" means a firm, association, cooperative, corporation, limited liability company, business trust, partnership, or limited liability partnership. As added by P.L.133-2013, SEC.1.

Ind. Code § 6-1.1-12.5-4 Ordinance designating infrastructure development zone

Sec. 4. A county executive, a municipal legislative body, or, in Marion County, the county fiscal body, may adopt an ordinance designating a geographic territory as an infrastructure development zone after: (1) conducting a public hearing on the proposed ordinance; (2) publishing notice of the public hearing in the manner prescribed by IC 5-3-1; and (3) making the following findings: (A) Adequate eligible infrastructure is not available in the zone. (B) Providing a property tax exemption to a person for investing in eligible infrastructure in the zone will provide: (i) opportunities for increased natural gas usage, increased availability of broadband service, advanced services, and public water or wastewater service; and (ii) economic development benefits; in the zone. As added by P.L.133-2013, SEC.1. Amended by P.L.91-2017, SEC.2.

Ind. Code § 6-1.1-12.5-5 Exemption from property taxation

Sec. 5. If an infrastructure development zone is established under this chapter, eligible infrastructure located in the zone is exempt from property taxation. As added by P.L.133-2013, SEC.1.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026