1. (a) This section applies to the following tangible property owned by or held in trust for the use of a church or religious society:

   1. (1) A building that is used for religious worship.
   2. (2) A building that is used as a parsonage.
   3. (3) The pews and furniture contained within a building that is used for religious worship.
   4. (4) The land upon which a building that is used for religious worship is situated.
   5. (5) The land, not exceeding fifteen (15) acres, upon which a building that is used as a parsonage is situated.

2. (b) Property is exempt from the special benefits tax that may be imposed under:

   1. (1) IC 14-33-6-13 and section 1 of this chapter; or

   2. (2) IC 14-33-21-5 ;

      to the extent that the special benefits tax revenue will be used for the construction or improvement of a water impoundment project, including a lake, pond, or dam.

3. (c) To obtain an exemption for a parsonage, a church or religious society must provide the county auditor with an affidavit at the time the church or religious society applies for the exemption. The affidavit must:

   1. (1) state:

      1. (A) that all parsonages are being used to house one (1) of the church's or religious society's rabbis, priests, preachers, ministers, or pastors; and
      2. (B) that none of the parsonages are being used to make a profit; and

   2. (2) be signed under oath or affirmation by the church's or religious society's head rabbi, priest, preacher, minister, pastor, or designee of the official church body.

      [Pre-1995 Recodification Citation: 13-3-3-59.5.]

As added by P.L.1-1995, SEC.26. Amended by P.L.264-2003, SEC.13.