Indiana Statutes
§ 6-1.1-10-37.8 — Homeowners associations; held for use, benefit, or enjoyment of members
Indiana § 6-1.1-10-37.8
This text of Indiana § 6-1.1-10-37.8 (Homeowners associations; held for use, benefit, or enjoyment of members) 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 § 6-1.1-10-37.8 (2026).
Text
8. For assessment dates after December 31, 2015, tangible personal property is exempt from property taxation if that tangible personal property:
(1)is owned by a homeowners association (as defined in IC 32-25.5-2-4); and
(2)is held by the homeowners association for the use, benefit, or
enjoyment of members of the homeowners association.
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Legislative History
As added by P.L.203-2016, SEC.2.
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Repealed§ 6-1.1-1-14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 § 6-1.1-10-37.8, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-10-37.8.