Indiana Statutes

§ 6-1.1-10-13 — Stationary or unlicensed mobile air pollution control system; claim for exemption

Indiana § 6-1.1-10-13
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 10Exemptions

This text of Indiana § 6-1.1-10-13 (Stationary or unlicensed mobile air pollution control system; claim for exemption) 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 § 6-1.1-10-13 (2026).

Text

(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 property return. On the return, the owner shall describe and state the assessed value of the property for which the exemption is claimed.
(b)The township or county assessor shall:
(1)review the exemption claim; and
(2)allow or deny it in whole or in part. In making the decision, the township or county assessor shall consider the requirements stated in section 12 of this chapter.
(c)The township or county assessor shall reduce the assessed value of the owner's personal property for the year for which the exemption is claimed by the amount of exe

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Related

Lake County Assessor v. Amoco Sulfur Recovery Corp.
930 N.E.2d 1248 (Indiana Tax Court, 2010)
6 case citations

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"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 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"
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Bluebook (online)
Indiana § 6-1.1-10-13, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-10-13.