Sec. 13. (a) If only a part of: (1) a tract or lot of land; or (2) a building; connected to the sewerage system is exempt from general taxation, the rates and charges established under this chapter shall be reduced by a fraction. (b) The fraction to be used under subsection (a) is established by using: (1) the assessed valuation of the part subject to tax as the numerator; and (2) the total assessed value as the denominator. [Pre-1995 Recodification Citation: 13-3-6-7.] IC 14-33-23 Chapter 23. General Provisions 14-33-23-1 Entry onto land 14-33-23-2 County officers performing duties to carry out article 14-33-23-3 Public utility providing water service 14-33-23-4 Purchase of sewage disposal works or storm drainage system by municipality 14-33-23-5 Water line or water supply installation becoming property of municipality 14-33-23-6 Liberal construction of article
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