{"data":{"id":"us-in/ic-20-47-2-21","jurisdiction":"us-in","citation":"IC 20-47-2-21","heading":"Exemption of lessor corporation property from taxes","body":"Sec. 21. Property owned by a lessor corporation entering into a lease with a school corporation, school corporations, or the public education school corporation under this chapter, and all stock and other securities (including the interest or dividends) issued by a lessor corporation, are exempt from all state, county, and other taxes, except the financial institutions tax (IC 6-5.5).","path":["TITLE 20. EDUCATION","ARTICLE 47. RELATED ENTITIES; HOLDING COMPANIES; LEASE AGREEMENTS","Chapter 2. Public Holding Companies"],"source_url":"https://iga.in.gov/ic/2026/Title_20.html#20-47-2-21","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-01T01:34:30Z","sha256":"6dd919beef687286b0229fd88a83c2c8d7821f09d857c0b117862227d5351e0e","source_id":"us-in","stale":false,"prev":"us-in/ic-20-47-2-20","next":"us-in/ic-20-47-2-22"},"notice":"GroundRules: Original legal text. Not legal advice."}