Section 36-7-12-33 - Property taxes; liability and exemptions(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 Acts1981 , P.L. 309, SEC.31. Amended by P.L. 25-1987, SEC.58.