§ 14-33-7-4 — Property exempt from special benefits tax

(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) A building that is used for religious worship.
(2) A building that is used as a parsonage.
(3) The pews and furniture contained within a building that is
used for religious worship.
(4) The land upon which a building that is used for religious
worship is situated.
(5) The land, not exceeding fifteen (15) acres, upon which a
building that is used as a parsonage is situated.
(b) Property is exempt from the special benefits tax that may be
imposed under:
(1) IC 14-33-6-13 and section 1 of this chapter; or
(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.
(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) state:
(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
(B) that none of the parsonages are being used to make a profit;
and
(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.]

Legislative History

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