IC 6-1.1-10 – Exemptions | Midpage

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Indiana Code

Chapter 10

IC 6-1.1-10

Exemptions

1United States property 2State property; property leased to a state agency 3Bridges and tangible appurtenant property 4Political subdivision property 5Municipal property 5.5Urban homesteading property 6Municipally owned water company property 7Nonprofit water companies 8Nonprofit sewage disposal company 9Industrial waste control facilities 10Industrial waste control facilities; claiming exemption; industrial waste control facility; how owner claims exemption; investigation; determination; potential revocation of determination; claim all 11Appeal of industrial waste control facility exemption determination 12Stationary or unlicensed mobile air pollution control system 13Stationary or unlicensed mobile air pollution control system; claim for exemption 14Industrial waste control facility; stationary air purification system; action on exemption claim treated as assessment 15Public airports 15.5Commercial passenger aircraft; resolution required; tenancy and use requirement; term of exemption 16Exemption of building, land, and personal property used for various purposes; termination of eligibility for exemption 16.5Nonprofit corporation property located under or adjacent to lake or reservoir 16.7Real property exemption; expiration 16.8Exemption of the basement area of dwellings located in a flood plain; factors for the exemption 17Memorial corporation property 18Nonprofit corporations supporting fine arts 18.5Nonprofit corporation property used in operation of health facility or home for the aged; continuing care retirement community 19Public libraries 20Manual labor, technical, or trade schools; colleges 21Churches or religious societies; attestation of exempt use 22Dormitories of church colleges and universities 23Fraternal benefit associations 24Fraternity or sorority property 25Miscellaneous organizations 26County or district agricultural associations 26.5Agricultural organization; land on which a county fair is conducted; improvements; personal property 27Cemetery corporations; churches; religious societies 28Free medical clinics 29Repealed 29.3Repealed 29.5Repealed 30Repealed 30.5Repealed 31Repealed 31.1Repealed 31.4Repealed 31.5Repealed 31.6Repealed 31.7Repealed 32Certain exempt property under control of executor 33Certain exempt property under control of executor or trustee 34Contracts relating to certain exempt property; unenforceability 35School lands; when considered sold 36Repealed 36.3Property used or occupied for one or more stated purposes; applicability of exemption; limitations 36.5Property of exempt organization used in nonexempt trade or business 37Leases of exempt property; effect 37.5Common areas in a residential development; land; improvements; exemption procedures; review by the county board 37.8Homeowners associations; held for use, benefit, or enjoyment of members 38Property tax exemption provisions; enumeration 39Intangible personal property exemptions 40Repealed 41Exempt property purchased under contract of sale by person not qualifying for exemption 42Small business incubator program 43Repealed 44Enterprise information technology equipment 45Indiana department of transportation signage 46Property tax exemption; for profit early childhood education provider 47Property tax exemption; certain federally-qualified health centers 48Property tax exemption; nonprofit health, fitness, aquatics, and community center 49Property tax exemption; transportation facility 50Property tax exemption; property located in an innovation development district 51Property tax exemption; property used for child care of employees 54Property tax exemption; data center