(b) For purposes of this section, property used to provide a municipal service includes:(1) a public school or library;(2) a municipally owned park, golf course, playground, swimming pool, hospital, waterworks, electric utility, gas or heating plant, sewage treatment or disposal plant, cemetery, auditorium, or gymnasium; and(3) any other municipally owned property, utility, or institution.[Pre-1975 Property Tax Recodification Citation: 6-1-13-1.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.15.
Indiana Legal Code