Indiana Code — Title 6 (Taxation)
IC 6-1.1-10-36.5
Property of exempt organization used in nonexempt trade or
business
Sec. 36.5.
# (a)
Tangible property is not exempt from property taxation under sections 16 through 28 of this chapter or under section 33 of this chapter if it is used by the exempt organization in a trade or business, not substantially related to the exercise or performance of the organization's exempt purpose.
# (b)
Property referred to in sections 16 through 28 of this chapter or under section 33 of this chapter shall be assessed to the extent required under IC 6-1.1-11-9.
# (c)
The department of local government finance may adopt rules under IC 4-22-2 to carry out this section.
As added by Acts 1978, P.L.32, SEC.1. Amended by P.L.198-2001, SEC.31; P.L.230-2025,
SEC.28.
Amendment history
As added by Acts 1978, P.L.32, SEC.1. Amended by P.L.198-2001, SEC.31; P.L.230-2025, SEC.28.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-10-31 · Repealed
- 6-1.1-10-31.1 · Repealed
- 6-1.1-10-31.4 · Repealed
- 6-1.1-10-31.5 · Repealed
- 6-1.1-10-31.6 · Repealed
- 6-1.1-10-31.7 · Repealed
- 6-1.1-10-32 · Certain exempt property under control of executor
- 6-1.1-10-33 · Certain exempt property under control of executor or…
- 6-1.1-10-34 · Contracts relating to certain exempt property;
- 6-1.1-10-35 · School lands; when considered sold
- 6-1.1-10-36 · Repealed
- 6-1.1-10-36.3 · Property used or occupied for one or more stated…
- 6-1.1-10-36.5 · Property of exempt organization used in nonexempt trade…
- 6-1.1-10-37 · Leases of exempt property; effect
- 6-1.1-10-37.5 · Common areas in a residential development; land;
- 6-1.1-10-37.8 · Homeowners associations; held for use, benefit, or…
- 6-1.1-10-38 · Property tax exemption provisions; enumeration
- 5-1-4-26 · IC 20-47-2-21
- 8-10-1-27 · IC 23-7-7-3
- 8-23-7-31 · IC 36-1-10-18
- 8-15-2-12 · IC 36-7-14-37
- 8-21-9-31 · IC 36-7-15.1-25
- 10-18-2-22 · IC 36-7-18-25
- 10-18-1-36 · IC 36-9-4-52
- 10-18-3-12 · IC 36-9-11-10