Indiana Code § 6-1.1-10-8

Nonprofit sewage disposal company
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Sec. 8. Property is exempt from property taxation if it is owned by a non-profit corporation which is engaged in a sewage disposal service within a rural area of this state. However, this exemption only applies if the corporation is operated on a not-for-profit basis. [Pre-1975 Property Tax Recodification Citation: 6-1-1-2(24).] Formerly: Acts 1975, P.L.47, SEC.1.

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