Indiana Statutes
§ 6-1.1-10-36.5 — Property of exempt organization used in nonexempt trade or business
Indiana § 6-1.1-10-36.5
This text of Indiana § 6-1.1-10-36.5 (Property of exempt organization used in nonexempt trade or business) 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 § 6-1.1-10-36.5 (2026).
Text
5.
(a)Tangible property is not exempt from
property taxation under sections 16 through 28 of this chapter or under
section 33 of this chapter if it is used by the exempt organization in a
trade or business, not substantially related to the exercise or
performance of the organization's exempt purpose.
(b)Property referred to in sections 16 through 28 of this chapter or
under section 33 of this chapter shall be assessed to the extent required
under IC 6-1.1-11-9.
(c)The department of local government finance may adopt rules
under IC 4-22-2 to carry out this section.
As added by Acts 1978, P.L.32, SEC.1. Amended by
P.L.198-2001, SEC.31; P.L.230-2025, SEC.28.
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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"§ 6-1.1-1-12
"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Repealed§ 6-1.1-1-14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 § 6-1.1-10-36.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-10-36.5.