Gold and silver as legal tender.

Defines "specie" as: (1) coin having gold or silver content; or (2) refined gold or silver bullion. Provides that the following specie are recognized as legal tender in Indiana ("specie legal tender"): (1) Specie coin that is issued by the United States government or by a foreign government at any time. (2) Any other specie that a United States court, in a final nonappealable judgment, determines to be within state authority to make or designate as legal tender under the Constitution of the United States. Provides that except as otherwise specifically provided by law or contract, a person may not compel any other person to tender or accept specie as legal tender. Provides that a prevailing party in an action for breach of any contract provision that specifically provides for a type or form of specie as tender, regardless of whether the specie is recognized as legal tender in Indiana, is entitled to specific performance of the contract provision. Provides that specie and specie legal tender: (1) are not subject to assessment and taxation under Indiana's property tax statute; and (2) are exempt from the state gross retail tax.