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Indiana Code Title 6. Taxation § 6-1.1-10-3

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 3. (a) A bridge, including the tangible property appurtenant to it, is exempt from property taxation if:

(1) the bridge is constructed:

(A) entirely within this state and across a navigable stream;  or

(B) across a stream forming a boundary of this state;

(2) the bridge is owned by a state or a political subdivision of a state;  and

(3) the bridge:

(A) is (except as provided in subsection (b) of this section) operated free of tolls;  or

(B) was authorized or consented to by an act of Congress.

(b) The exemption provided in this section may not be denied because tolls are charged if the tolls are levied:

(1) to establish a sinking fund for the cost, including interest and other financing charges, of the bridge and its approaches;  or

(2) to provide for the proper maintenance, repair, and operation of the bridge and its approaches.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-1.1-10-3 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-10-3/

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