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Indiana Code — Title 6 (Taxation)

IC 6-1.1-11-9

Assessment method; exemption for public properties and

Official textiga.in.govlast amended

certain mobile homes and manufactured homes
Sec. 9.

# (a)

Except as provided in subsection (b) and IC 6-1.1-10.5, all property otherwise subject to assessment under this article shall be assessed in the usual manner, whether or not it is exempt from taxation.

# (b)

No assessment shall be made of property which is owned by the government of the
United States, this state, an agency of this state, or a political subdivision of this state if the property is used, and in the case of real property occupied, by the owner.
[Pre-1975 Property Tax Recodification Citation: 6-1-22-7 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.20;
P.L.23-2024, SEC.5.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.20; P.L.23-2024, SEC.5.

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Nearby sections (25 sections)
  1. 6-1.1-11-1 · Waiver of exemption
  2. 6-1.1-11-1.5 · Eligibility for an exemption on assessment date
  3. 6-1.1-11-2 · Applicability of chapter
  4. 6-1.1-11-3 · Exemption application; filing requirements
  5. 6-1.1-11-3.5 · Not-for-profit corporation property; eligibility;…
  6. 6-1.1-11-3.8 · Notice to county assessor of lease of certain property;…
  7. 6-1.1-11-4 · Exemption application not required in certain cases;…
  8. 6-1.1-11-4.5 · Expired
  9. 6-1.1-11-5 · County auditor notice to county assessor of previously…
  10. 6-1.1-11-6 · Submission of tax exemption applications for examination
  11. 6-1.1-11-7 · Notice of action by the county property tax assessment…
  12. 6-1.1-11-8 · Review of approved application by department of local
  13. 6-1.1-11-9 · Assessment method; exemption for public properties and
  14. 6-1.1-11-10 · No application fee permitted
  15. 6-1.1-11-11 · Conflict resolution regarding 2014 enactments
  16. 6-1.1-12-0.5 · Basis for taxation after deduction
  17. 6-1.1-12-0.7 · Mortgage deduction; filing; appointees to act for…
  18. 6-1.1-12-1 · Repealed
  19. 6-1.1-12-2 · Repealed
  20. 6-1.1-12-3 · Repealed
  21. 6-1.1-12-4 · Repealed
  22. 6-1.1-12-5 · Repealed
  23. 6-1.1-12-6 · Repealed
  24. 6-1.1-12-7 · Repealed
  25. 6-1.1-12-8 · Repealed
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