Sec. 3. As used in this chapter, "exemption ordinance" refers to an ordinance adopted under section 5 of this chapter by a local income tax council. As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.9.
"Exemption ordinance"
Ind. Code § 6-1.1-10.3-3, under Chapter 10.3. County Option Exemption of Business Personal Property.
Ind. Code § 6-1.1-10.3-3