Indiana Statutes
§ 6-1.1-10-26.5 — Agricultural organization; land on which a county fair is conducted; improvements; personal property
Indiana § 6-1.1-10-26.5
This text of Indiana § 6-1.1-10-26.5 (Agricultural organization; land on which a county fair is conducted; improvements; personal 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 § 6-1.1-10-26.5 (2026).
Text
5.
(a)This section applies to an assessment
date occurring after December 31, 2010.
(b)The following tangible property is exempt from property
taxation if the tangible property is owned by an agricultural
organization that is exempt from federal income taxation under Section
501(c)(5) of the Internal Revenue Code:
(1)A tract of land of not more than one hundred forty (140) acres
on which a county fair has been conducted for at least fifty (50)
years.
(2)The improvements situated on the tract of land.
(3)The personal property located on the tract of land and used for
the exempt purposes of the agricultural organization.
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Legislative History
As added by P.L.148-2015, SEC.4.
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Repealed§ 6-1.1-1-14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 § 6-1.1-10-26.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-10-26.5.