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Indiana Code — Title 6 (Taxation)

IC 6-1.1-10-37.8

Homeowners associations; held for use, benefit, or enjoyment

Official textiga.in.govlast amended

of members
Sec. 37.8. For assessment dates after December 31, 2015, tangible personal property is exempt from property taxation if that tangible personal property:

# (1)

is owned by a homeowners association (as defined in IC 32-25.5-2-4); and

# (2)

is held by the homeowners association for the use, benefit, or enjoyment of members of the homeowners association.
As added by P.L.203-2016, SEC.2.

Amendment history

As added by P.L.203-2016, SEC.2.

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