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Indiana Code — Title 6 (Taxation)

IC 6-1.1-10-5

Municipal property

Official textiga.in.govlast amended

Sec. 5. (a) Property is exempt from property taxation if it is owned by a city or town and is used to provide a municipal service.

(b) For purposes of this section, property used to provide a municipal service includes:

# (1)

a public school or library;

# (2)

a municipally owned park, golf course, playground, swimming pool, hospital, waterworks, electric utility, gas or heating plant, sewage treatment or disposal plant, cemetery, auditorium, or gymnasium; and

# (3)

any other municipally owned property, utility, or institution.
[Pre-1975 Property Tax Recodification Citation: 6-1-13-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.15.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.15.

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Nearby sections (25 sections)
  1. 6-1.1-9-3 · Increasing assessment; limitation; failure to file or…
  2. 6-1.1-9-4 · Prior year assessments; notice; bona fide purchasers; lien
  3. 6-1.1-9-5 · Petition for review; changing tax duplicate
  4. 6-1.1-9-6 · Discovering undervalued or omitted property; examination of
  5. 6-1.1-9-7 · Examination of records; expenses
  6. 6-1.1-9-8 · Repealed
  7. 6-1.1-9-9 · Petition to department of local government finance not
  8. 6-1.1-9-10 · Correction of overreporting
  9. 6-1.1-10-1 · United States property
  10. 6-1.1-10-2 · State property; property leased to a state agency
  11. 6-1.1-10-3 · Bridges and tangible appurtenant property
  12. 6-1.1-10-4 · Political subdivision property
  13. 6-1.1-10-5 · Municipal property
  14. 6-1.1-10-5.5 · Urban homesteading property
  15. 6-1.1-10-6 · Municipally owned water company property
  16. 6-1.1-10-7 · Nonprofit water companies
  17. 6-1.1-10-8 · Nonprofit sewage disposal company
  18. 6-1.1-10-9 · Industrial waste control facilities
  19. 6-1.1-10-10 · Industrial waste control facilities; claiming exemption;
  20. 6-1.1-10-11 · Appeal of industrial waste control facility exemption
  21. 6-1.1-10-12 · Stationary or unlicensed mobile air pollution control…
  22. 6-1.1-10-13 · Stationary or unlicensed mobile air pollution control…
  23. 6-1.1-10-14 · Industrial waste control facility; stationary air…
  24. 6-1.1-10-15 · Public airports
  25. 6-1.1-10-15.5 · Commercial passenger aircraft; resolution required;…
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