Sec. 7. The tonnage tax imposed on commercial vessels under this chapter is imposed in lieu of property taxes. Thus, commercial vessels which are taxed under this chapter may not be assessed or taxed under IC 6-1.1.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-9 part.]
Formerly: Acts 1975, P.L.47, SEC.3. As amended by P.L.86-2018, SEC.79.
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