Indiana § 6-1.1-10-5 Municipal property

Indiana Statutes

§ 6-1.1-10-5 — Municipal property

Indiana § 6-1.1-10-5

Art. 1.1PROPERTY TAXES

Ch. 10Exemptions

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Bluebook

Ind. Code § 6-1.1-10-5 (2026).

Text

(a)Property is exempt from property taxation if it is owned by a city or town and is used to provide a municipal service.

(b)For purposes of this section, property used to provide a municipal service includes:

(1)a public school or library;

(2)a municipally owned park, golf course, playground, swimming pool, hospital, waterworks, electric utility, gas or heating plant, sewage treatment or disposal plant, cemetery, auditorium, or gymnasium; and

(3)any other municipally owned property, utility, or institution. [Pre-1975 Property Tax Recodification Citation: 6-1-13-1.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.15.

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(a) Property is exempt from property taxation
if it is owned by a city or town and is used to provide a municipal
service.
(b) For purposes of this section, property used to provide a
municipal service includes:
(1) a public school or library;
(2) a municipally owned park, golf course, playground, swimming
pool, hospital, waterworks, electric utility, gas or heating plant,
sewage treatment or disposal plant, cemetery, auditorium, or
gymnasium; and
(3) any other municipally owned property, utility, or institution.
[Pre-1975 Property Tax Recodification Citation:
6-1-13-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977,
P.L.2, SEC.15.