{"data":{"id":"us-in/ic-4-20.5-14-3","jurisdiction":"us-in","citation":"IC 4-20.5-14-3","heading":"Exemption from taxes and assessments; exceptions","body":"Sec. 3. (a) This section does not apply to taxes or assessments levied by the state upon the gross receipts or income of an association, a corporation, a firm, a partnership, or a person received on account of the performance of contracts or other activities upon the property.\n(b) After the United States acquires property subject to this chapter, the property is exempt from all taxes and assessments as long as the United States owns the property.","path":["TITLE 4. STATE OFFICES AND ADMINISTRATION","ARTICLE 20.5. STATE REAL PROPERTY","Chapter 14. Cession of Jurisdiction to the United States for Post Offices and Other Structures"],"source_url":"https://iga.in.gov/ic/2026/Title_4.html#4-20.5-14-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-30T06:26:00Z","sha256":"20ea150283c354c0239068df69a716c61b50c0246a5df32a11de3d9b08a770ab","source_id":"us-in","stale":false,"prev":"us-in/ic-4-20.5-14-2","next":"us-in/ic-4-20.5-15-1"},"notice":"GroundRules: Original legal text. Not legal advice."}