Title 6, TITLE 6. TAXATION

Sec. 1. This chapter applies to a county having a population of more than sixty-five thousand (65,000) and less than sixty-six thousand six hundred (66,600). As added by Acts 1980, P.L.64, SEC.1. Amended by Acts 1982, P.L.1, SEC.16; P.L.12-1992, SEC.41; P.L.170-2002, SEC.37; P.L.…

Sec. 10. With respect to: (1) bonds, leases, or other obligations for which the county has pledged tax revenues under section 5 of this chapter; or (2) bonds issued by a lessor that are payable from lease rentals; the general assembly covenants with the county, the purchasers or …

tourism Sec. 2. (a) There is created a seven (7) member board of managers (referred to as the "board" in this chapter) whose purpose is to promote the development and growth of the convention and tourism industry in the county. (b) The board of county commissioners, by majority v…

Sec. 3. After the first day of January each year, the board shall meet for the purpose of organization. They shall elect one (1) of their members to serve as president, another to serve as vice president, another to serve as secretary, and another to serve as treasurer. The membe…

Sec. 4. All funds coming into possession of the board shall be deposited, held, secured or invested and paid in accordance with the general laws of the state relating to the handling of public funds. The handling and expenditure of funds coming into possession of the board is sub…

Sec. 5. (a) For purposes of this section, "person" includes a sole proprietorship, a partnership, an association, a corporation, a limited liability company, a fiduciary, or an individual. (b) The board may: (1) accept and use gifts, grants, and contributions from any public or p…

Sec. 6. (a) There is imposed a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodging, or accommodations in any hotel, motel, inn, university residence hall, tourist camp, or tourist cabin locate…

additional tax rate Sec. 7. (a) The county treasurer shall establish a convention and tourism fund and shall deposit in the fund all money the county treasurer receives under section 6 of this chapter. (b) The county treasurer shall establish an account of the fund into which the…

Sec. 8. (a) A person who approves the transfer of funds to any person not qualified under this chapter for that transfer, or approves a transfer for a purpose not permitted under this chapter, commits a Level 6 felony. (b) A person who receives a transfer of funds under this chap…

and tourism industry Sec. 9. (a) A county described in section 1 of this chapter has been presented a unique opportunity to enter into a public-private partnership to develop conference facilities that will serve to develop and promote the convention and tourism industry in the c…

Sec. 1. (a) The property of the United States and its agencies and instrumentalities is exempt from property taxation to the extent that this state is prohibited by law from taxing it. However, any interest in tangible property of the United States shall be assessed and taxed to …

Industrial waste control facility; how owner claims exemption; investigation; determination; potential revocation of determination claim allowed or denied Sec. 10. (a) The owner of an industrial waste control facility who wishes to obtain the exemption provided in section 9 of th…

determination Sec. 11. A determination concerning an exemption claim under section 10 of this chapter may be appealed by the property owner to the circuit court, superior court, or probate court of the county in which the property is located. The court shall try the appeal withou…

Sec. 12. (a) Personal property is exempt from property taxation if: (1) it is part of a stationary or unlicensed mobile air pollution control system of a private manufacturing, fabricating, assembling, extracting, mining, processing, generating, refining, or other industrial faci…

claim for exemption Sec. 13. (a) The owner of personal property which is part of a stationary or unlicensed mobile air pollution control system who wishes to obtain the exemption provided in section 12 of this chapter shall claim the exemption on the owner's annual personal prope…

system; action on exemption claim treated as assessment Sec. 14. The action taken by a township or county assessor on an exemption claim filed under section 10 or 13 of this chapter shall be treated as an assessment of personal property. Thus, the assessor's action is subject to …

Sec. 15. (a) The acquisition and improvement of land for use by the public as an airport and the maintenance of commercial passenger aircraft is a municipal purpose regardless of whether the airport or maintenance facility is owned or operated by a municipality. The owner of any …

and use requirement; term of exemption Sec. 15.5. (a) As used in this section, "airport development zone" means an airport development zone designated under IC 8-22-3.5-5. (b) As used in this section, "allocated tax proceeds" refers to property taxes allocated under IC 8-22-3.5-9…

various purposes; termination of eligibility for exemption Sec. 16. (a) All or part of a building is exempt from property taxation if it is owned, occupied, and used by a person for educational, literary, scientific, religious, or charitable purposes. (b) A building is exempt fro…

lake or reservoir Sec. 16.5. (a) This section applies to real property located in either of the following: (1) A county having a population of more than twenty thousand (20,000) and less than twenty thousand four hundred (20,400). (2) A county having a population of more than twe…

Sec. 16.7. (a) Except as otherwise provided in this section, for assessment dates after December 31, 2021, all or part of real property is exempt from property taxation if: (1) the improvements on the real property were constructed, rehabilitated, or acquired for the purpose of p…

plain; factors for the exemption Sec. 16.8. (a) This section applies to a dwelling or other building that is situated in a special flood hazard area as designated by the Federal Emergency Management Agency in which the mandatory purchase of flood insurance applies. (b) The baseme…

Sec. 17. Tangible property is exempt from property taxation if it is owned by a corporation which is organized and operated under IC 10-18-7 for the purpose of perpetuating the memory of soldiers and sailors. [Pre-1975 Property Tax Recodification Citation: 6-1-1-2(16).] Formerly:…

Sec. 18. (a) Tangible property is exempt from property taxation if it is owned by an Indiana not-for-profit corporation which is organized and operated for the primary purpose of coordinating, promoting, encouraging, housing, or providing financial support to activities in the fi…

facility or home for the aged Sec. 18.5. (a) This section does not exempt from property tax an office or a practice of a physician or group of physicians that is owned by a hospital licensed under IC 16-21-2 or other property that is not substantially related to or supportive of …

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:…

Sec. 2. (a) Except as otherwise provided by law, the property owned by this state, a state agency, or the bureau of motor vehicles commission is exempt from property taxation. (b) Real property leased to a state agency is exempt from property taxes if the lease, regardless of the…

Sec. 20. Tangible property is exempt from property taxation if it is: (1) owned by a manual labor school, a technical high school, a trade school, or a college which is incorporated within this state; and (2) used, and in the case of real property actually occupied, for the purpo…

Sec. 21. (a) The following tangible property is exempt from property taxation if it is owned by, or held in trust for the use of, a church or religious society: (1) A building that is used for religious worship. (2) The pews and furniture contained within a building that is used …

Sec. 22. A tract of land, not exceeding one (1) acre, and the improvements situated on the land are exempt from property taxation if they are: (1) owned by a church; and (2) exclusively used by the church as a dormitory for the students of a college or university which is located…

Sec. 23. (a) Subject to the limitations contained in subsection (b) of this section, tangible property is exempt from property taxation if it is owned by a fraternal beneficiary association which is incorporated, organized, or licensed under the laws of this state. (b) This exemp…

Sec. 24. (a) Subject to the limitations contained in subsection (b) of this section, the following tangible property is exempt from property taxation if it is owned by a fraternity or sorority that is exempt from federal income taxation under Section 501(c)(2), Section 501(c)(3),…

Sec. 25. (a) Subject to the limitations contained in subsection (b) of this section, tangible property is exempt from property taxation if it is owned by any of the following organizations: (1) The Young Men's Christian Association. (2) The Salvation Army, Inc. (3) The Knights of…

Sec. 26. (a) Subject to the limitations contained in subsection (b), the following tangible property is exempt from property taxation if it is owned by a county or district agricultural association of this state: (1) A tract of land not exceeding eighty (80) acres. (2) The improv…

conducted; improvements; personal property Sec. 26.5. (a) This section applies to an assessment date occurring after December 31, 2010. (b) The following tangible property is exempt from property taxation if the tangible property is owned by an agricultural organization that is e…

Sec. 27. (a) Subject to the limitations contained in subsections (b) and (c), the following tangible property is exempt from property taxation if it is owned by a cemetery corporation, firm, not-for-profit corporation, or association which is organized under the laws of this stat…

Sec. 28. A building and the land on which the building is located are exempt from property taxation if: (1) the building is used for the purpose of gratuitously dispensing medicines and medical advice and aid to people; and (2) the real property is owned by a corporation, institu…

[Pre-1975 Property Tax Recodification Citation: 6-1-24-3.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.63, SEC.2; P.L.41-1984, SEC.2; P.L.78-1989, SEC.1; P.L.77-1989, SEC.2; P.L.46-1996, SEC.1; P.L.260-1999, SEC.1; P.L.90-2002, SEC.100; P.L.192-2002(ss), SEC.…

As added by P.L.58-1986, SEC.1. Amended by P.L.18-1992, SEC.20. Repealed by P.L.146-2008, SEC.800.

Formerly: Acts 1975, P.L.51, SEC.1. As amended by Acts 1981, P.L.63, SEC.3; P.L.41-1984, SEC.3; P.L.58-1986, SEC.2; P.L.46-1996, SEC.2; P.L.192-2002(ss), SEC.31. Repealed by P.L.146-2008, SEC.800.

Sec. 3. (a) A bridge, including the tangible property appurtenant to it, is exempt from property taxation if: (1) the bridge is constructed: (A) entirely within this state and across a navigable stream; or (B) across a stream forming a boundary of this state; (2) the bridge is ow…

[Pre-1975 Property Tax Recodification Citation: 6-1-24-5.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.31, SEC.1; Acts 1981, P.L.63, SEC.4; P.L.41-1984, SEC.4; P.L.260-1999, SEC.2. Repealed by P.L.146-2008, SEC.800.

As added by Acts 1978, P.L.29, SEC.2. Repealed by P.L.146-2008, SEC.800.

[Pre-1975 Property Tax Recodification Citation: 6-1-24-4.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.29, SEC.3; P.L.24-1986, SEC.13; P.L.58-1986, SEC.3. Repealed by P.L.11-1987, SEC.11. IC 6-1.1-10-31.1 Repealed As added by P.L.11-1987, SEC.12. Amended by P…

As added by P.L.84-1995, SEC.1. Repealed by P.L.146-2008, SEC.800.

As added by P.L.79-1989, SEC.1. Amended by P.L.2-1991, SEC.35. Repealed by P.L.146-2008, SEC.800.

As added by P.L.57-1993, SEC.8. Repealed by P.L.146-2008, SEC.800.

As added by P.L.57-1993, SEC.9. Amended by P.L.84-1995, SEC.2; P.L.47-1996, SEC.1; P.L.6-1997, SEC.36; P.L.90-2002, SEC.102. Repealed by P.L.146-2008, SEC.800.

Sec. 32. Tangible property is exempt from property taxation if it: (1) is under the control of an executor; (2) is to pass, under the terms of a will, to a municipal corporation or to a literary, scientific, benevolent, religious, or charitable institution; and (3) would be exemp…

Sec. 33. (a) Tangible property which is under the control of an executor or a trustee is exempt from property taxation if it is to be used and applied: (1) within this state for a municipal, educational, literary, scientific, religious, or charitable purpose; or (2) for the benef…