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.
‹ Prev All Indiana sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.