Indiana Statutes

§ 6-1.1-10-18 — Nonprofit corporations supporting fine arts

Indiana § 6-1.1-10-18
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 10Exemptions

This text of Indiana § 6-1.1-10-18 (Nonprofit corporations supporting fine arts) 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 § 6-1.1-10-18 (2026).

Text

(a)Tangible property is exempt from property taxation if it is owned by an Indiana not-for-profit corporation which is organized and operated for the primary purpose of coordinating, promoting, encouraging, housing, or providing financial support to activities in the field of fine arts.
(b)For purposes of this section, the field of fine arts includes, but is not limited to, the following art forms:
(1)classical, semi-classical, or modern instrumental and vocal music;
(2)classical dance, including ballet, modern adaptations of formal dance, and ethnic dance;
(3)painting, drawing, and the graphic arts;
(4)sculpture;
(5)architecture;
(6)drama and musical theater. [Pre-1975 Property Tax Recodification Citation: 6-1-1-2(25).] Formerly: Acts 1975, P.L.47, SEC.1.

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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Repealed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 § 6-1.1-10-18, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-10-18.