Indiana Statutes
§ 6-1.1-10-23 — Fraternal benefit associations
(a)Subject to the limitations contained in
subsection (b) of this section, tangible property is exempt from
property taxation if it is owned by a fraternal beneficiary association
which is incorporated, organized, or licensed under the laws of this
state.
(b)This exemption does not apply to real property unless it is
actually occupied and exclusively used by the association in carrying
out the purpose for which it was incorporated, organized, or licensed.
[Pre-1975 Property Tax Recodification Citation:
6-1-1-2(11).]
Formerly: Acts 1975, P.L.47, SEC.1.
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Related
State Board of Tax Commissioners v. New Castle Lodge 147, Loyal Order of Moose, Inc.
765 N.E.2d 1257 (Indiana Supreme Court, 2002)
Indiana State Board of Tax Commissioners v. Fraternal Order of Eagles, Lodge No. 255
521 N.E.2d 678 (Indiana Supreme Court, 1988)
Fraternal Order of Eagles 3988, Inc. v. Morgan County Property Tax Assessment Board of Appeals
5 N.E.3d 1195 (Indiana Tax Court, 2014)
Whitelick Indiana Aerie 3702 Fraternal Order of Eagles, Inc. v. Hendricks County Property Tax Assessment Board of Appeals
82 N.E.3d 940 (Indiana Tax Court, 2017)
6787 Steelworkers Hall, Inc. v. Jon M. Snyder, Assessor of Porter County
71 N.E.3d 97 (Indiana Tax Court, 2017)
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Repealed§ 6-1.1-1-14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"