Indiana Code - Taxation - Title 6, Section 6-9-11-9

Promotion of tourism and visitors; sports and recreation facilities

Sec. 9. The General Assembly finds that:
(1) a county described in section 1 of this chapter possesses a
unique opportunity to promote and encourage conventions,
trade shows, tourism, visitors, or special events in the county
due to the presence in the county of one (1) or more sports and
recreational facilities that have been used by:
(A) public and private universities in the county;
(B) senior citizens;
(C) community groups; and
(D) interscholastic organizations;
for athletic competitions that have served and encouraged
tourism and visitors in the county due to the size, extent, and
nature of such athletic competitions; and
(2) the construction, acquisition, enlargement, and equipping of
those sports and recreational facilities will promote and
encourage tourism and visitors within the county.

As added by P.L.11-2001, SEC.6.

Last modified: May 28, 2006