Section 13-21-9-6 - Exemption from property tax on facilities(a) The district is exempt from all property taxes on facilities.(b) Developers and users are liable for property taxes on facilities as provided by law.(c) This chapter does not deny a tax exemption that a developer or user may have under other laws because of the nature of the facilities or the user.Pre-1996 Recodification Citation: 13-9.5-9-5(h).
As added by P.L. 1-1996, SEC.11.