Indiana Code § 8-1-32.5-16

Ineligibility of certain communications service providers for property tax exemptions
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Sec. 16. A communications service provider, including a public utility that provides communications service, is not eligible for a property tax exemption under IC 6-1.1 for facilities and technologies used in the deployment and transmission of broadband service in an area where a communications service provider provides wireline broadband service.   IC 8-1-32.6 Chapter 32.6. Access to Real Property by Communications Service Providers               8-1-32.6-1 "Commission"             8-1-32.6-2 "Communications service"             8-1-32.6-3 "Communications service provider"             8-1-32.6-4 "Multitenant real estate"             8-1-32.6-5 "Person"             8-1-32.6-6 "Provider of last resort"             8-1-32.6-7 Prohibited contracts, agreements, and arrangements; complaint; commission investigation; civil penalty; enforcement by attorney general; right to appeal             8-1-32.6-8 Exclusive service arrangements; relief from provider of last resort obligations; voluntary provision of services             8-1-32.6-9 Owners, operators, and developers of multitenant real estate; prohibited acts; reasonable conditions on access; right of action             8-1-32.6-10 Commission's authority to adopt rules

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