Indiana Code — Title 6 (Taxation)
IC 6-1.1-8.1-2
"Controlled environment agriculture property"
Official textiga.in.govlast amended
Sec. 2. As used in this chapter, "controlled environment agriculture property" means land and improvements of an agricultural greenhouse that is used to produce fresh vegetables, fruits, or other agricultural produce grown indoors under climate-controlled conditions, year-round, and for commercial purposes.
As added by P.L.236-2023, SEC.20.
Amendment history
As added by P.L.236-2023, SEC.20.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-8-35.2 · Retention and use of certain funds under section 35 of…
- 6-1.1-8-36 · Payment of taxes regardless of pending appeal; injunction;
- 6-1.1-8-37 · Reassessment of distributable property; refunds or taxes…
- 6-1.1-8-38 · Lien; collection of delinquent taxes; penalties
- 6-1.1-8-39 · Omitted property; assessment
- 6-1.1-8-40 · Omitted property; rate of assessment; interest
- 6-1.1-8-41 · Valuation methods used in other states
- 6-1.1-8-42 · Rules and regulations; promulgation
- 6-1.1-8-43 · Purpose of chapter; conflicting provisions
- 6-1.1-8-44 · Reinstatement of utility property rules; prohibition…
- 6-1.1-8-45 · Depreciable personal property 30% minimum valuation
- 6-1.1-8.1-1 · Applicability
- 6-1.1-8.1-2 · "Controlled environment agriculture property"
- 6-1.1-8.1-3 · Classification and assessment
- 6-1.1-8.2-1 · "Qualified expenditures" defined
- 6-1.1-8.2-2 · "Taxpayer" defined
- 6-1.1-8.2-3 · "Tax liability" defined
- 6-1.1-8.2-4 · Entitlement to credit
- 6-1.1-8.2-5 · Determination of amount of credit
- 6-1.1-8.2-6 · Filing expenditure statement
- 6-1.1-8.5-1 · "Industrial company" defined
- 6-1.1-8.5-2 · "Industrial facility" defined
- 6-1.1-8.5-3 · "Qualifying county" defined
- 6-1.1-8.5-4 · Repealed
- 6-1.1-8.5-5 · Facility to be assessed in prescribed manner