Sec. 33. (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.]
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