Application of section; stadium; lease rental tax

Sec. 7. (a) This section applies to: (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 (2) each second class city located in a county described in subdivision (1). (b) As used in this section, "stadium" means a structure used for athletic, recreational, cultural, and community events. (c) Notwithstanding any other law, a stadium constitutes a: (1) government building under IC 36-9-13; (2) structure under IC 36-1-10; (3) park purpose under IC 36-10-1; (4) park improvement under IC 36-10-4; and (5) redevelopment project or purpose under IC 36-7-14. (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. As added by P.L.38-1988, SEC.1. Amended by P.L.12-1992, SEC.14; P.L.170-2002, SEC.12; P.L.119-2012, SEC.11; P.L.104-2022, SEC.10.