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Indiana Code — Title 6 (Taxation)

IC 6-1.1-10-1

United States property

Official textiga.in.govlast amended

Sec. 1.

# (a)

The property of the United States and its agencies and instrumentalities is exempt from property taxation to the extent that this state is prohibited by law from taxing it. However, any interest in tangible property of the United States shall be assessed and taxed to the extent this state is not prohibited from taxing it by the Constitution of the United States.

# (b)

If the United States provides for the payment of money in lieu of property taxes upon tangible property which is exempt from taxation, the payment shall be made to and settled by the department of local government finance. The department of local government finance may make appraisements, assessments, and agreements and may do all acts necessary to the ascertainment, settlement, and collection of such a payment. The department of local government finance may distribute amounts so received to the taxing units that would be entitled to the money if the payment were for taxes upon the property. However, if the payment is made by the United States for the rendition of a particular service, the department of local government finance shall distribute the payment to the taxing unit which rendered the service. Where payment is made for a service, the department of local government finance may not make a settlement with the United States without the prior approval of the taxing unit involved.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(1) part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.99.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.99.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-1.1-8.7-9 · Adoption of rules
  2. 6-1.1-8.7-10 · Conflict of laws
  3. 6-1.1-9-1 · Notice to taxpayers
  4. 6-1.1-9-2 · Adjustment statement; filing
  5. 6-1.1-9-3 · Increasing assessment; limitation; failure to file or…
  6. 6-1.1-9-4 · Prior year assessments; notice; bona fide purchasers; lien
  7. 6-1.1-9-5 · Petition for review; changing tax duplicate
  8. 6-1.1-9-6 · Discovering undervalued or omitted property; examination of
  9. 6-1.1-9-7 · Examination of records; expenses
  10. 6-1.1-9-8 · Repealed
  11. 6-1.1-9-9 · Petition to department of local government finance not
  12. 6-1.1-9-10 · Correction of overreporting
  13. 6-1.1-10-1 · United States property
  14. 6-1.1-10-2 · State property; property leased to a state agency
  15. 6-1.1-10-3 · Bridges and tangible appurtenant property
  16. 6-1.1-10-4 · Political subdivision property
  17. 6-1.1-10-5 · Municipal property
  18. 6-1.1-10-5.5 · Urban homesteading property
  19. 6-1.1-10-6 · Municipally owned water company property
  20. 6-1.1-10-7 · Nonprofit water companies
  21. 6-1.1-10-8 · Nonprofit sewage disposal company
  22. 6-1.1-10-9 · Industrial waste control facilities
  23. 6-1.1-10-10 · Industrial waste control facilities; claiming exemption;
  24. 6-1.1-10-11 · Appeal of industrial waste control facility exemption
  25. 6-1.1-10-12 · Stationary or unlicensed mobile air pollution control…
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