Property taxes; liability and exemptions

Sec. 33. (a) A unit is exempt from all property taxes on economic development or pollution control facilities. (b) A developer or user is liable for property taxes on economic development or pollution control facilities as provided by statute. However, this section does not deny any tax exemption a developer or user may have under other statutes because of the nature of the facilities or the developer or user. [Pre-Local Government Recodification Citation: 18-6-4.5-24.] As added by Acts 1981, P.L.309, SEC.31. Amended by P.L.25-1987, SEC.58.