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Sec. 18. Structures, transportation projects, and systems leased by a lessor contracting with the political subdivision or agency under this chapter are exempt from all state, county, and other taxes. However, the rental paid to a lessor under the terms of a lease is subject to taxation.
Cite this article: FindLaw.com - Indiana Code Title 36. Local Government § 36-1-10-18 - last updated June 08, 2021 | https://codes.findlaw.com/in/title-36-local-government/in-code-sect-36-1-10-18/
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