Ind. Code § 21-31-7-2

Current through P.L. 171-2024

Section 21-31-7-2 - Tax exemption

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.

IC 21-31-7-2

Pre-2007 Higher Education Recodification Citation: 20-12-50-1(b).

As added by P.L. 2-2007, SEC.272.