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Indiana Code — Title 6 (Taxation)

IC 6-1.1-10-3

Bridges and tangible appurtenant property

Official textiga.in.govlast amended

Sec. 3. (a) A bridge, including the tangible property appurtenant to it, is exempt from property taxation if:

# (1)

the bridge is constructed:

(A) entirely within this state and across a navigable stream; or

(B) across a stream forming a boundary of this state;

# (2)

the bridge is owned by a state or a political subdivision of a state; and

# (3)

the bridge:

# (A)

is (except as provided in subsection (b) of this section) operated free of tolls; or

# (B)

was authorized or consented to by an act of Congress.

(b) The exemption provided in this section may not be denied because tolls are charged if the tolls are levied:

(1) to establish a sinking fund for the cost, including interest and other financing charges, of the bridge and its approaches; or

(2) to provide for the proper maintenance, repair, and operation of the bridge and its approaches.
[Pre-1975 Property Tax Recodification Citation: 6-1-14-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.42-2011, SEC.5.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.42-2011, SEC.5.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-1.1-9-1 · Notice to taxpayers
  2. 6-1.1-9-2 · Adjustment statement; filing
  3. 6-1.1-9-3 · Increasing assessment; limitation; failure to file or…
  4. 6-1.1-9-4 · Prior year assessments; notice; bona fide purchasers; lien
  5. 6-1.1-9-5 · Petition for review; changing tax duplicate
  6. 6-1.1-9-6 · Discovering undervalued or omitted property; examination of
  7. 6-1.1-9-7 · Examination of records; expenses
  8. 6-1.1-9-8 · Repealed
  9. 6-1.1-9-9 · Petition to department of local government finance not
  10. 6-1.1-9-10 · Correction of overreporting
  11. 6-1.1-10-1 · United States property
  12. 6-1.1-10-2 · State property; property leased to a state agency
  13. 6-1.1-10-3 · Bridges and tangible appurtenant property
  14. 6-1.1-10-4 · Political subdivision property
  15. 6-1.1-10-5 · Municipal property
  16. 6-1.1-10-5.5 · Urban homesteading property
  17. 6-1.1-10-6 · Municipally owned water company property
  18. 6-1.1-10-7 · Nonprofit water companies
  19. 6-1.1-10-8 · Nonprofit sewage disposal company
  20. 6-1.1-10-9 · Industrial waste control facilities
  21. 6-1.1-10-10 · Industrial waste control facilities; claiming exemption;
  22. 6-1.1-10-11 · Appeal of industrial waste control facility exemption
  23. 6-1.1-10-12 · Stationary or unlicensed mobile air pollution control…
  24. 6-1.1-10-13 · Stationary or unlicensed mobile air pollution control…
  25. 6-1.1-10-14 · Industrial waste control facility; stationary air…
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