{"data":{"id":"us-in/ic-5-1-14-7","jurisdiction":"us-in","citation":"IC 5-1-14-7","heading":"Application of section; stadium; lease rental tax","body":"Sec. 7. (a) This section applies to:\n(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\n(2) each second class city located in a county described in subdivision (1).\n(b) As used in this section, \"stadium\" means a structure used for athletic, recreational, cultural, and community events.\n(c) Notwithstanding any other law, a stadium constitutes a:\n(1) government building under IC 36-9-13;\n(2) structure under IC 36-1-10;\n(3) park purpose under IC 36-10-1;\n(4) park improvement under IC 36-10-4; and\n(5) redevelopment project or purpose under IC 36-7-14.\n(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.","path":["TITLE 5. STATE AND LOCAL ADMINISTRATION","ARTICLE 1. BONDS AND OTHER OBLIGATIONS","Chapter 14. Miscellaneous Provisions"],"source_url":"https://iga.in.gov/ic/2026/Title_5.html#5-1-14-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-02T16:11:39Z","sha256":"99e34ea15c3d569ee157bef08dd70d979957649bb87c417430f1073a7e66358d","source_id":"us-in","stale":false,"prev":"us-in/ic-5-1-14-6","next":"us-in/ic-5-1-14-8"},"notice":"GroundRules: Original legal text. Not legal advice."}