IC 5-1-14-7: Application of section; stadium; lease rental tax

Sec. 7. (a) This section applies to:

(1) each county having a population of more than one hundred eighty thousand (180,000) and less than one hundred eighty-five thousand (185,000); and

(2) each second class city located in a county described in subdivision (1).

(b) As used in this section, "stadium" means a structure used for athletic, recreational, cultural, and community events.

(c) Notwithstanding any other law, a stadium constitutes a:

(1) government building under IC 36-9-13;

(2) structure under IC 36-1-10;

(3) park purpose under IC 36-10-1;

(4) park improvement under IC 36-10-4; and

(5) redevelopment project or purpose under IC 36-7-14.

(d) Notwithstanding any other law, a legislative body of a city may levy a tax in the park district established under IC 36-10-4 to pay lease rentals to a lessor of a stadium under IC 36-1-10 or IC 36-9-13.