Indiana Code
Chapter 9. Taxation and Distribution of Pari-Mutuel Revenues
4-31-9-8. Additional Taxation by Political Subdivision; Real and Personal Property Taxes

Sec. 8. No tax or fee, except as provided in this article, shall be assessed or collected from a permit holder by a political subdivision having the power to assess or collect a tax or fee. This section does not apply to real or personal property taxes imposed by a local taxing unit.
As added by P.L.1-1990, SEC.45.