Sec. 3. As used in this chapter, "exemption ordinance" refers to an ordinance adopted under section 5 of this chapter by a local income tax council.
As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.9.
Structure Indiana Code
Chapter 10.3. County Option Exemption of Business Personal Property
6-1.1-10.3-1. "Business Personal Property"
6-1.1-10.3-2. "Local Income Tax Council"
6-1.1-10.3-3. "Exemption Ordinance"
6-1.1-10.3-4. "New Personal Property"
6-1.1-10.3-5. Adoption of Exemption Ordinance by Local Income Tax Council
6-1.1-10.3-6. Application of Exemption Ordinance to All New Personal Property