Indiana Statutes
§ 6-1.1-10-1 — United States property
Indiana § 6-1.1-10-1
This text of Indiana § 6-1.1-10-1 (United States property) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-1.1-10-1 (2026).
Text
(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 the extent this state is not prohibited from taxing it by the
Constitution of the United States.
(b)If the United States provides for the payment of money in lieu of
property taxes upon tangible property which is exempt from taxation,
the payment shall be made to and settled by the department of local
government finance. The department of local government finance may
make appraisements, assessments, and agreements and may do all acts
necessary to the ascertainment, settlement, and collection of such a
payment. The departm
Free access — add to your briefcase to read the full text and ask questions with AI
Related
United States v. Hynes
20 F.3d 1437 (Seventh Circuit, 1994)
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-10-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-10-1.