Property taxes; liability and exemptions

Ind. Code § 36-7-12-33
in effect
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Sec. 33. (a) A unit is exempt from all property taxes on economic development or pollution control facilities. (b) A developer or user is liable for property taxes on economic development or pollution control facilities as provided by statute. However, this section does not deny any tax exemption a developer or user may have under other statutes because of the nature of the facilities or the developer or user. [Pre-Local Government Recodification Citation: 18-6-4.5-24.] As added by Acts 1981, P.L.309, SEC.31. Amended by P.L.25-1987, SEC.58.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/36Fetched: 10/17/2026

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