Sec. 6. "Exemption" means a situation where a certain type of property, or the property of a certain kind of taxpayer, is not taxable under this article. [Pre-1975 Property Tax Recodification Citation: 6-1-22-1 part.] Formerly: Acts 1975, P.L.47, SEC.1.
"Exemption"
Ind. Code § 6-1.1-1-6, under Chapter 1. General Definitions and Rules of Construction.
Ind. Code § 6-1.1-1-6