Ind. Code § 5-1-17-23
Tax exemption
Indiana · Indiana Code Title 5 — State and Local Administration · Status: effective
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- Citation
- Ind. Code § 5-1-17-23, Tax exemption, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1605656
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Full text
Sec. 23. All:
(1) property owned by the authority;
(2) revenues of the authority; and
(3) 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;
are exempt from taxation in Indiana for all purposes except the financial institutions tax imposed under IC 6-5.5.