Indiana Code § 6-1.1-10-4

Political subdivision property
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Sec. 4. Except as otherwise provided by law, the property owned by a political subdivision of this state is exempt from property taxation. [Pre-1975 Property Tax Recodification Citations: 6-1-1-2(2), (3), (17); 6-1-12-2 part.] Formerly: Acts 1975, P.L.47, SEC.1.

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