Indiana Code 21-31-7-2. Tax exemption
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Terms Used In Indiana Code 21-31-7-2
- Property: includes personal and real property. See Indiana Code 1-1-4-5
Sec. 2. Notwithstanding any other law, the leasehold estate of any lessee or the lessee’s assigns described in this chapter, including any permanent structure erected on the property by the lessee, or the lessee’s assigns, is exempt from property taxation.
[Pre-2007 Higher Education Recodification Citation: 20-12-50-1(b).]
As added by P.L.2-2007, SEC.272.