Ind. Code § 20-47-2-21

Current through P.L. 171-2024

Section 20-47-2-21 - Exemption of lessor corporation property from taxes

Property owned by a lessor corporation entering into a lease with a school corporation or corporations under this chapter, and all stock and other securities (including the interest or dividends) issued by a lessor corporation, are exempt from all state, county, and other taxes, except the financial institutions tax (IC 6-5.5).

IC 20-47-2-21

Pre-2006 Recodification Citation: 21-5-11-14.

Amended by P.L. 79-2017,SEC. 67, eff. 7/1/2017.

As added by P.L. 2-2006, SEC.170.