{"data":{"id":"us-in/ic-8-1.5-2-31","jurisdiction":"us-in","citation":"IC 8-1.5-2-31","heading":"Leased waterworks facilities; tax exemptions","body":"Sec. 31. All waterworks facilities leased by a lessor contracting with a municipality under this chapter are exempt from all state, county, and other taxes. However, the rental paid to a lessor under the terms of such a lease is subject to all applicable taxes.","path":["TITLE 8. UTILITIES AND TRANSPORTATION","ARTICLE 1.5. MUNICIPAL UTILITIES","Chapter 2. Transfer, Acquisition, and Improvement of Utilities by Municipalities"],"source_url":"https://iga.in.gov/ic/2026/Title_8.html#8-1.5-2-31","current_through":"2026","vintage":"2026","retrieved_at":"2026-10-04T20:08:46Z","sha256":"855dbcf9fbaf54391d9f06b53d31e36decf47f2f93989b8ba42d6c528bb39576","source_id":"us-in","stale":false,"prev":"us-in/ic-8-1.5-2-30","next":"us-in/ic-8-1.5-2-32"},"notice":"GroundRules: Original legal text. Not legal advice."}