Sec. 12. (a) The acquisition, establishment, construction, improvement, equipment, maintenance,
control, and operation of municipal airports and landing fields for aircraft under
this chapter is considered to be a governmental function of general public necessity
and benefit and is for the use and general welfare of all the people of Indiana, including
the people residing in the eligible entity.
(b) Notwithstanding any other statute, the leasehold estate of any lessee created
pursuant to a lease by the board of its aviation related property or facilities, together
with any permanent structure erected on the property by the lessee is exempt from
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