Indiana Code § 36-9-11-10

Tax liability and exemptions
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Sec. 10. (a) The property acquired by a municipality under this chapter, and the revenues derived from that property, are exempt from taxation for all purposes.       (b) A leasehold improvement made by a lessee under this chapter for private or commercial purposes, or both, is subject to taxation. [Pre-Local Government Recodification Citations: 19-5-11-11 part; 19-5-13-13 part.]

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