{"data":{"id":"us-in/ic-6-1.1-10-3","jurisdiction":"us-in","citation":"IC 6-1.1-10-3","heading":"Bridges and tangible appurtenant property","body":"Sec. 3. (a) A bridge, including the tangible property appurtenant to it, is exempt from property taxation if:\n(1) the bridge is constructed:\n(A) entirely within this state and across a navigable stream; or\n(B) across a stream forming a boundary of this state;\n(2) the bridge is owned by a state or a political subdivision of a state; and\n(3) the bridge:\n(A) is (except as provided in subsection (b) of this section) operated free of tolls; or\n(B) was authorized or consented to by an act of Congress.\n(b) The exemption provided in this section may not be denied because tolls are charged if the tolls are levied:\n(1) to establish a sinking fund for the cost, including interest and other financing charges, of the bridge and its approaches; or\n(2) to provide for the proper maintenance, repair, and operation of the bridge and its approaches.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 10. Exemptions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-10-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"582d277202d0ae9b6d5d97ee92019e3d642ae66f66a235485269662ddd73f4a7","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-10-2","next":"us-in/ic-6-1.1-10-4"},"notice":"GroundRules: Original legal text. Not legal advice."}