Sec. 12. Facilities leased to a municipality under this chapter are exempt from all state, county, and other taxes. However, the rental paid to a lessor under the terms of such a lease is subject to all applicable taxes.
[Pre-Local Government Recodification Citation: 19-2-5.5-9.]
As added by Acts 1981, P.L.309, SEC.97. Amended by P.L.186-1988, SEC.8.
Structure Indiana Code
Article 9. Transportation and Public Works
Chapter 24. Leasing of Sewage Disposal Facilities
36-9-24-1. Application of Chapter
36-9-24-2. "Sewage Disposal Facilities" Defined
36-9-24-4. Maximum Duration; Options to Renew
36-9-24-7. Proposed Leases; Notice and Hearing
36-9-24-9. Limitations on Actions to Contest Leases
36-9-24-10. Determination of Sufficiency by Department of Environmental Management
36-9-24-11. Fees; Establishment; Procedure
36-9-24-12. Tax Liability and Exemptions