Indiana Statutes

§ 6-1.1-10.3-4 — "New personal property"

Indiana § 6-1.1-10.3-4
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 10.3County Option Exemption of Business Personal

This text of Indiana § 6-1.1-10.3-4 ("New 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 § 6-1.1-10.3-4 (2026).

Text

As used in this chapter, "new personal property" means business personal property that:

(1)a taxpayer places in service after the later of the date the exemption ordinance is adopted or a date specified in the exemption ordinance; and
(2)has not previously been used in Indiana before the taxpayer acquires the business personal property.

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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"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 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"
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Bluebook (online)
Indiana § 6-1.1-10.3-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-10.3-4.