IC 4-20.5-14
Chapter 14. Cession of Jurisdiction to the United States for Post
Offices and Other Structures
IC 4-20.5-14-1 Types of structures
Sec. 1. Subject to section 2 of this chapter, the jurisdiction of the
state is ceded to the United States over all property within Indiana
selected and acquired by the United States for the purpose of erecting
any of the following:
(1) A post office.
(2) A custom house.
(3) Any other structure exclusively owned by the United States
and 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 this
chapter is subject to the following conditions:
(1) An agent of the United States, having knowledge of the
facts, must file an accurate, certified description and plat of the
property acquired by the United States with the land office.
(2) The state retains concurrent jurisdiction with the United
States in and over the property, so that civil or criminal process
issued under the state or orders of a state court or judicial
officer 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 if
jurisdiction 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 assessments
levied by the state upon the gross receipts or income of an
association, a corporation, a firm, a partnership, or a person received
on account of the performance of contracts or other activities upon
the property.
(b) After the United States acquires property subject to this
chapter, the property is exempt from all taxes and assessments as
long as the United States owns the property. As added by P.L.7-1993, SEC.7.
IC 4-20.5-14
Chapter 14. Cession of Jurisdiction to the United States for Post
Offices and Other Structures
IC 4-20.5-14-1 Types of structures
Sec. 1. Subject to section 2 of this chapter, the jurisdiction of the
state is ceded to the United States over all property within Indiana
selected and acquired by the United States for the purpose of erecting
any of the following:
(1) A post office.
(2) A custom house.
(3) Any other structure exclusively owned by the United States
and 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 this
chapter is subject to the following conditions:
(1) An agent of the United States, having knowledge of the
facts, must file an accurate, certified description and plat of the
property acquired by the United States with the land office.
(2) The state retains concurrent jurisdiction with the United
States in and over the property, so that civil or criminal process
issued under the state or orders of a state court or judicial
officer 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 if
jurisdiction 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 assessments
levied by the state upon the gross receipts or income of an
association, a corporation, a firm, a partnership, or a person received
on account of the performance of contracts or other activities upon
the property.
(b) After the United States acquires property subject to this
chapter, the property is exempt from all taxes and assessments as
long as the United States owns the property. As added by P.L.7-1993, SEC.7.
IC 4-20.5-14
Chapter 14. Cession of Jurisdiction to the United States for Post
Offices and Other Structures
IC 4-20.5-14-1 Types of structures
Sec. 1. Subject to section 2 of this chapter, the jurisdiction of the
state is ceded to the United States over all property within Indiana
selected and acquired by the United States for the purpose of erecting
any of the following:
(1) A post office.
(2) A custom house.
(3) Any other structure exclusively owned by the United States
and 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 this
chapter is subject to the following conditions:
(1) An agent of the United States, having knowledge of the
facts, must file an accurate, certified description and plat of the
property acquired by the United States with the land office.
(2) The state retains concurrent jurisdiction with the United
States in and over the property, so that civil or criminal process
issued under the state or orders of a state court or judicial
officer 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 if
jurisdiction 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 assessments
levied by the state upon the gross receipts or income of an
association, a corporation, a firm, a partnership, or a person received
on account of the performance of contracts or other activities upon
the property.
(b) After the United States acquires property subject to this
chapter, the property is exempt from all taxes and assessments as
long as the United States owns the property. As added by P.L.7-1993, SEC.7.
