{"data":{"id":"us-in/ic-5-1-17.1-23","jurisdiction":"us-in","citation":"IC 5-1-17.1-23","heading":"Tax exemption","body":"Sec. 23. All:\n(1) property owned by the authority;\n(2) property leased to or by the authority;\n(3) revenues of the authority; and\n(4) bonds issued by the authority, the interest on the bonds, the proceeds received by a holder from the sale of bonds to the extent of the holder's cost of acquisition, proceeds received upon redemption before maturity, proceeds received at maturity, and the receipt of interest in proceeds;\nare exempt from taxation in Indiana for all purposes except the financial institutions tax imposed under IC 6-5.5.","path":["TITLE 5. STATE AND LOCAL ADMINISTRATION","ARTICLE 1. BONDS AND OTHER OBLIGATIONS","Chapter 17.1. Northwest Indiana Stadium Authority"],"source_url":"https://iga.in.gov/ic/2026/Title_5.html#5-1-17.1-23","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-02T16:11:39Z","sha256":"eafe99f488baa021784d0ea47f3eda6231b49e9964f371b0a1c3e6bfd243d254","source_id":"us-in","stale":false,"prev":"us-in/ic-5-1-17.1-22","next":"us-in/ic-5-1-17.1-24"},"notice":"GroundRules: Original legal text. Not legal advice."}