Sec. 13. (a) If only a part of:
(1) a tract or lot of land; or
(2) a building;
connected to the sewerage system is exempt from general taxation, the rates and charges established under this chapter shall be reduced by a fraction.
(b) The fraction to be used under subsection (a) is established by using:
(1) the assessed valuation of the part subject to tax as the numerator; and
(2) the total assessed value as the denominator.
[Pre-1995 Recodification Citation: 13-3-6-7.]
As added by P.L.1-1995, SEC.26.
Structure Indiana Code
Title 14. Natural and Cultural Resources
Article 33. Conservancy Districts
Chapter 22. Rates or Charges for Sewerage System Service in Marion County
14-33-22-1. Application of Chapter
14-33-22-3. "Sewerage System" Defined
14-33-22-6. Request for Assessment
14-33-22-7. Assessment of Property; Calculation of Tax Rate
14-33-22-8. Schedule of Just and Equitable Rates; Applicability
14-33-22-9. Hearing to Establish or Change Schedule
14-33-22-10. Resolution Establishing Schedule; Changes
14-33-22-11. Fixing or Changing Just and Equitable Rate