Sec. 19. Tangible property is exempt from property taxation if it is: (1) owned by a corporation which has established a public library under Indiana law; and (2) used exclusively for public library purposes. [Pre-1975 Property Tax Recodification Citation: 6-1-1-2(18).] Formerly: Acts 1975, P.L.47, SEC.1.
Public libraries
Ind. Code § 6-1.1-10-19, under Chapter 10. Exemptions.
Ind. Code § 6-1.1-10-19