Indiana Code — Title 6 (Taxation)
IC 6-1.1-10-13
Stationary or unlicensed mobile air pollution control system;
claim for exemption
Sec. 13. (a) The owner of personal property which is part of a stationary or unlicensed mobile air pollution control system who wishes to obtain the exemption provided in section 12 of this chapter shall claim the exemption on the owner's annual personal property return.
On the return, the owner shall describe and state the assessed value of the property for which the exemption is claimed.
(b) The township or county assessor shall:
# (1)
review the exemption claim; and
# (2)
allow or deny it in whole or in part.
In making the decision, the township or county assessor shall consider the requirements stated in section 12 of this chapter.
(c) The township or county assessor shall reduce the assessed value of the owner's personal property for the year for which the exemption is claimed by the amount of exemption allowed.
[Pre-1975 Property Tax Recodification Citation: 6-1-9-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.37, SEC.2;
P.L.146-2008, SEC.105.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.37, SEC.2; P.L.146-2008, SEC.105.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-1.1-10-20 · Manual labor, technical, or trade schools; colleges