Indiana Code — Title 6 (Taxation)
IC 6-1.1-10-12
Stationary or unlicensed mobile air pollution control system
Sec. 12. (a) Personal property is exempt from property taxation if:
# (1)
it is part of a stationary or unlicensed mobile air pollution control system of a private manufacturing, fabricating, assembling, extracting, mining, processing, generating, refining, or other industrial facility;
# (2)
it is not primarily used in the production of property for sale;
# (3)
it is employed predominantly in the operation of the air pollution control system;
# (4)
the air pollution control system is designed and used for the improvement of public health and welfare by the prevention or elimination of air contamination caused by industrial waste or contaminants;
# (5)
a sanitary treatment or elimination service for the waste or contaminants is not provided by public authorities; and
# (6)
it is acquired for the purpose of complying with any state, local, or federal
environmental quality statutes, regulations, or standards.
(b) The property that is exempt under this section includes the following personal property:
(1) Personal property that is under construction or in the process of installation and that will be used for the purposes described in subsection (a) when placed in service.
(2) Spare parts held exclusively for installation in or as part of personal property that qualifies for the exemption under this section.
[Pre-1975 Property Tax Recodification Citation: 6-1-9-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.37, SEC.1;
P.L.41-1993, SEC.10.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.37, SEC.1; P.L.41-1993, SEC.10.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-10-1 · United States property
- 6-1.1-10-2 · State property; property leased to a state agency
- 6-1.1-10-3 · Bridges and tangible appurtenant property
- 6-1.1-10-4 · Political subdivision property
- 6-1.1-10-5 · Municipal property
- 6-1.1-10-5.5 · Urban homesteading property
- 6-1.1-10-6 · Municipally owned water company property
- 6-1.1-10-7 · Nonprofit water companies
- 6-1.1-10-8 · Nonprofit sewage disposal company
- 6-1.1-10-9 · Industrial waste control facilities
- 6-1.1-10-10 · Industrial waste control facilities; claiming exemption;
- 6-1.1-10-11 · Appeal of industrial waste control facility exemption
- 6-1.1-10-12 · Stationary or unlicensed mobile air pollution control…
- 6-1.1-10-13 · Stationary or unlicensed mobile air pollution control…
- 6-1.1-10-14 · Industrial waste control facility; stationary air…
- 6-1.1-10-15 · Public airports
- 6-1.1-10-15.5 · Commercial passenger aircraft; resolution required;…
- 6-1.1-10-16 · Exemption of building, land, and personal property used…
- 6-1.1-10-16.5 · Nonprofit corporation property located under or…
- 6-1.1-10-16.7 · Real property exemption; expiration
- 6-1.1-10-16.8 · Exemption of the basement area of dwellings located in…
- 6-1.1-10-17 · Memorial corporation property
- 6-1.1-10-18 · Nonprofit corporations supporting fine arts
- 6-1.1-10-18.5 · Nonprofit corporation property used in operation of…
- 6-1.1-10-19 · Public libraries