Indiana Statutes
§ 6-1.1-10.3-1 — "Business personal property"
Indiana § 6-1.1-10.3-1
This text of Indiana § 6-1.1-10.3-1 ("Business 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 § 6-1.1-10.3-1 (2026).
Text
As used in this chapter, "business personal property" means personal property that:
(1)is otherwise subject to assessment and taxation under this
article; and
(2)is used in a trade or business or otherwise held, used, or
consumed in connection with the production of income.
The term does not include mobile homes assessed under IC 6-1.1-7,
personal property held as an investment, or personal property that is
assessed under IC 6-1.1-8 and is owned by a public utility subject to
regulation by the Indiana utility regulatory commission. However, the
term does include the personal property of a telephone company or a
communications service provider if that personal property meets the
requirements of subdivisions (1) through (2), regardless of whether that
personal property is assessed under IC
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Legislative History
As added by P.L.80-2014, 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Repealed§ 6-1.1-1-14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 § 6-1.1-10.3-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-10.3-1.