Indiana Code
Chapter 14. Miscellaneous Provisions
5-1-14-7. Application of Section; Stadium; Lease Rental Tax

Sec. 7. (a) This section applies to:
(1) each county having a population of more than one hundred eighty thousand (180,000) and less than one hundred eighty-five thousand (185,000); and
(2) each second class city located in a county described in subdivision (1).
(b) As used in this section, "stadium" means a structure used for athletic, recreational, cultural, and community events.
(c) Notwithstanding any other law, a stadium constitutes a:
(1) government building under IC 36-9-13;
(2) structure under IC 36-1-10;
(3) park purpose under IC 36-10-1;
(4) park improvement under IC 36-10-4; and
(5) redevelopment project or purpose under IC 36-7-14.
(d) Notwithstanding any other law, a legislative body of a city may levy a tax in the park district established under IC 36-10-4 to pay lease rentals to a lessor of a stadium under IC 36-1-10 or IC 36-9-13.
As added by P.L.38-1988, SEC.1. Amended by P.L.12-1992, SEC.14; P.L.170-2002, SEC.12; P.L.119-2012, SEC.11; P.L.104-2022, SEC.10.

Structure Indiana Code