Indiana § 4-35-3-3 - Local authority preempted; local taxes prohibited; local development agreements prohibited
Full text of Indiana Indiana Code § 4-35-3-3 — Local authority preempted; local taxes prohibited; local development agreements prohibited, with citation guidance and answers to common questions.
§ 4-35-3-3. Local authority preempted; local taxes prohibited; local development agreements prohibited
Sec. 3. (a) This section does not apply to real or personal property taxes imposed by a local taxing unit.
(b) Local governmental authority concerning all matters relating to the gambling games at racetracks conducted under this article is preempted by the state under this article.
(c) No tax or fee, except as provided in this article, shall be assessed or collected from a permit holder by a political subdivision having the power to assess or collect a tax or fee. This section does not prohibit the assessment and levying of property taxes otherwise authorized by law or the imposing of a special assessment (including a ditch or drainage assessment, Barrett Law assessment, improvement assessment, sewer assessment, or sewage assessment) otherwise authorized by law to be imposed on property to be benefitted by an improvement.
(d) A political subdivision may not enter an agreement with a permit holder that requires any financial commitments from the permit holder that are in addition to the fees and taxes imposed under this article.
As added by P.L.233-2007, SEC.21.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 4-35-3-3
What does Indiana Code § 4-35-3-3 cover?
Section 4-35-3-3 ("Local authority preempted; local taxes prohibited; local development agreements prohibited") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 4-35-3-3?
A common citation format is "Indiana Code § 4-35-3-3" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 4-35-3-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.