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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8. MISCELLANEOUS
CHAPTER 13. Disaster Recovery Exemptions
6-8-13-7. "Infrastructure"
Universal Citation: IN Code § 6-8-13-7 (2018)
IC 6-8-13-7 "Infrastructure"
Sec. 7. As used in this chapter, "infrastructure" means the following:
(1) Real or personal property or equipment owned or used by:
(A) a public utility (as defined in IC 8-1-2-1(a) or IC 8-1-8.5-1(a));
(B) a municipally owned utility (as defined in IC 8-1-2-1(h));
(C) a joint agency (as defined in IC 8-1-2.2-2(e)); or
(D) a communications service provider (as defined in IC 8-1-32.6-3).
(2) Public roads and bridges and related support facilities.
As added by P.L.293-2013(ts), SEC.26.
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