Sec. 31. A solid waste disposal facility leased by a lessor corporation to a unit under this chapter is exempt from all state, county, and other taxes, including all sales and use taxes applicable to tangible personal property incorporated or to be incorporated in the facility. However, the rental paid to a lessor corporation under the terms of such a lease is subject to all applicable taxes.
[Pre-Local Government Recodification Citation: 19-2-1-29.]
As added by Acts 1981, P.L.309, SEC.106.
Structure Indiana Code
Article 9. Transportation and Public Works
Chapter 30. Solid Waste Collection and Disposal
36-9-30-1. Application of Chapter
36-9-30-3. Facilities for Collection and Disposal; Revenue Bonds to Pay Costs
36-9-30-4. Methods for Disposal
36-9-30-5. Contracts for Collection or Disposal; Requirements
36-9-30-5.3. Contracts for Collection and Disposal of Solid Waste; Request for Proposals
36-9-30-5.5. Contracts for Incineration of Waste
36-9-30-7. Supervision and Control of Functions by Works Board
36-9-30-8. Contracts or Agreements Necessary to Performance of Board's Duties
36-9-30-9. Personnel Necessary in Execution of Board's Powers and Duties
36-9-30-11. Operation, Management, and Control of Facilities
36-9-30-13. Operation of Facilities
36-9-30-14. Contracts With Other Units Desiring Use of Facility; Cost and Expenses; Term
36-9-30-15. Methods of Financing of Facilities and Land
36-9-30-16. Preliminary Expenses; Payment; Procedure; Reimbursement of Fund
36-9-30-17. Revenue Bonds; Issuance; Interest Rates; Terms and Conditions; Nature of Bonds; Sale
36-9-30-18. Revenue Bonds; Ordinance Authorizing Bond
36-9-30-19. Revenue Bonds; Application of Proceeds; Costs of Facility
36-9-30-21. Fees for Use of and Service Rendered by Facilities
36-9-30-22. Solid Waste Disposal Nonreverting Capital Fund
36-9-30-24. Lease With Option to Purchase Facilities; Terms and Conditions
36-9-30-26. Lease With Option to Purchase Facilities; Notice of Date of Execution of Lease
36-9-30-27. Lease With Option to Purchase Facilities; Lessor Corporation; Payment
36-9-30-28. Lease With Option to Purchase Facilities; Erection of Facility on Land Owned by Unit
36-9-30-30. Lease With Option to Purchase Facilities; Annual Tax Levy; Review of Levy
36-9-30-31. Lease With Option to Purchase Facilities; Tax Exemption