Indiana Code § 6-1.1-10-19

Public libraries
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Sec. 19. Tangible property is exempt from property taxation if it is:       (1) owned by a corporation which has established a public library under Indiana law; and       (2) used exclusively for public library purposes. [Pre-1975 Property Tax Recodification Citation: 6-1-1-2(18).] Formerly: Acts 1975, P.L.47, SEC.1.

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