IC 4-20.5-14
    Chapter 14. Cession of Jurisdiction to the United States for PostOffices and Other Structures

IC 4-20.5-14-1
Types of structures
    Sec. 1. Subject to section 2 of this chapter, the jurisdiction of thestate is ceded to the United States over all property within Indianaselected and acquired by the United States for the purpose of erectingany of the following:
        (1) A post office.
        (2) A custom house.
        (3) Any other structure exclusively owned by the United Statesand used for its purposes.
As added by P.L.7-1993, SEC.7.

IC 4-20.5-14-2
Conditions
    Sec. 2. The cession of property to the United States under thischapter is subject to the following conditions:
        (1) An agent of the United States, having knowledge of thefacts, must file an accurate, certified description and plat of theproperty acquired by the United States with the land office.
        (2) The state retains concurrent jurisdiction with the UnitedStates in and over the property, so that civil or criminal processissued under the state or orders of a state court or judicialofficer can be executed:
            (A) by the proper officers of the state;
            (B) upon a person subject to that process;
            (C) within the limits of the property ceded; and
            (D) in the same manner and to the same effect as ifjurisdiction had not been ceded to the United States.
As added by P.L.7-1993, SEC.7.

IC 4-20.5-14-3
Exemption from taxes and assessments; exceptions
    Sec. 3. (a) This section does not apply to taxes or assessmentslevied by the state upon the gross receipts or income of anassociation, a corporation, a firm, a partnership, or a person receivedon account of the performance of contracts or other activities uponthe property.
    (b) After the United States acquires property subject to thischapter, the property is exempt from all taxes and assessments aslong as the United States owns the property.
As added by P.L.7-1993, SEC.7.