Indiana Code
Chapter 32.5. Certificates of Territorial Authority for Communications Service Providers
8-1-32.5-16. Ineligibility of Certain Communications Service Providers for Property Tax Exemptions

Sec. 16. A communications service provider, including a public utility that provides communications service, is not eligible for a property tax exemption under IC 6-1.1 for facilities and technologies used in the deployment and transmission of broadband service in an area where a communications service provider provides wireline broadband service.
As added by P.L.256-2013, SEC.15.