Indiana Code — Title 6 (Taxation)
IC 6-1.1-10-18
Nonprofit corporations supporting fine arts
Sec. 18. (a) Tangible property is exempt from property taxation if it is owned by an
Indiana not-for-profit corporation which is organized and operated for the primary purpose of coordinating, promoting, encouraging, housing, or providing financial support to activities in the field of fine arts.
(b) For purposes of this section, the field of fine arts includes, but is not limited to, the following art forms:
# (1)
classical, semi-classical, or modern instrumental and vocal music;
# (2)
classical dance, including ballet, modern adaptations of formal dance, and ethnic dance;
# (3)
painting, drawing, and the graphic arts;
# (4)
sculpture;
# (5)
architecture;
# (6)
drama and musical theater.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(25).]
Formerly: Acts 1975, P.L.47, SEC.1.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-1.1-10-21 · Churches or religious societies; attestation of exempt use
- 6-1.1-10-22 · Dormitories of church colleges and universities
- 6-1.1-10-23 · Fraternal benefit associations
- 6-1.1-10-24 · Fraternity or sorority property
- 6-1.1-10-25 · Miscellaneous organizations
- 6-1.1-10-26 · County or district agricultural associations
- 6-1.1-10-26.5 · Agricultural organization; land on which a county fair…
- 6-1.1-10-27 · Cemetery corporations; churches; religious societies
- 6-1.1-10-28 · Free medical clinics