§ 6-1-1-3-25

5.(b) Notwithstanding section 22(b) of this chapter and IC 6-1.1-8-44(b), assessable depreciable personal property that:(1) is located in a district;(2) is placed in service in the district by the owner of the property after the designation of the district under IC 5-28-15.5; and(3) is used within the district by one (1) or more employees who perform the majority of their service within the district;is not subject to the valuation limitations in 50 IAC 4.2-4-9 or 50 IAC 5.1-6-9.As added by P.L.238-2017, SEC.8.