Indiana Code — Title 6 (Taxation)
IC 6-1.1-11-1
Waiver of exemption
Official textiga.in.govlast amended
Sec. 1. An exemption is a privilege which may be waived by a person who owns tangible property that would qualify for the exemption. If the owner does not comply with the statutory procedures for obtaining an exemption, he waives the exemption. If the exemption is waived, the property is subject to taxation.
[Pre-1975 Property Tax Recodification Citation: 6-1-2-1.]
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)
- 6-1.1-10.3-7 · Repeal or amendment of exemption ordinance
- 6-1.1-10.3-8 · Application not required
- 6-1.1-10.5-1 · Application of chapter
- 6-1.1-10.5-2 · "County fiscal body"
- 6-1.1-10.5-3 · "Exemption ordinance"
- 6-1.1-10.5-4 · "Manufactured home"
- 6-1.1-10.5-5 · "Mobile home"
- 6-1.1-10.5-6 · Adoption of exemption ordinance by county fiscal body
- 6-1.1-10.5-7 · Application of exemption ordinance to all mobile homes…
- 6-1.1-10.5-8 · Repeal or amendment of exemption ordinance
- 6-1.1-10.5-9 · Application not required
- 6-1.1-10.5-10 · Mobile home or manufactured home granted the property…
- 6-1.1-11-1 · Waiver of exemption
- 6-1.1-11-1.5 · Eligibility for an exemption on assessment date
- 6-1.1-11-2 · Applicability of chapter
- 6-1.1-11-3 · Exemption application; filing requirements
- 6-1.1-11-3.5 · Not-for-profit corporation property; eligibility;…
- 6-1.1-11-3.8 · Notice to county assessor of lease of certain property;…
- 6-1.1-11-4 · Exemption application not required in certain cases;…
- 6-1.1-11-4.5 · Expired
- 6-1.1-11-5 · County auditor notice to county assessor of previously…
- 6-1.1-11-6 · Submission of tax exemption applications for examination
- 6-1.1-11-7 · Notice of action by the county property tax assessment…
- 6-1.1-11-8 · Review of approved application by department of local
- 6-1.1-11-9 · Assessment method; exemption for public properties and