Indiana § 6-1.1-10-23 Fraternal benefit associations

Indiana Statutes

§ 6-1.1-10-23 — Fraternal benefit associations

Indiana § 6-1.1-10-23

Art. 1.1PROPERTY TAXES

Ch. 10Exemptions

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Bluebook

Ind. Code § 6-1.1-10-23 (2026).

Text

(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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(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.