Section 5-1-14-7 - Application of section; stadium; lease rental tax(a) This section applies to:(1) each county having a population of more than one hundred eighty thousand (180,000) and less than one hundred eighty-five thousand (185,000); and(2) each second class city located in a county described in subdivision (1).(b) As used in this section, "stadium" means a structure used for athletic, recreational, cultural, and community events.(c) Notwithstanding any other law, a stadium constitutes a:(1) government building under IC 36-9-13;(2) structure under IC 36-1-10;(3) park purpose under IC 36-10-1;(4) park improvement under IC 36-10-4; and(5) redevelopment project or purpose under IC 36-7-14.(d) Notwithstanding any other law, a legislative body of a city may levy a tax in the park district established under IC 36-10-4 to pay lease rentals to a lessor of a stadium under IC 36-1-10 or IC 36-9-13.Amended by P.L. 104-2022,SEC. 10, eff. 4/1/2022.Amended by P.L. 119-2012, SEC. 11, eff. 4/1/2012.As added by P.L. 38-1988, SEC.1. Amended by P.L. 12-1992, SEC.14; P.L. 170-2002, SEC.12.