Indiana Code
Chapter 32. Financing of Public Improvements in Municipalities
36-9-32-11. Liability for Property and Special Taxing District Taxes

Sec. 11. Any person entering into a loan agreement with a municipality under this chapter is liable for property taxes, and special taxing district taxes for any public improvements, if special benefits are provided to that person together with other persons residing in the special taxing district. This section does not deny any tax exemption that such a person may have under other statutes because of the nature of that person's property or that person.
As added by P.L.23-1984, SEC.18.