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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 10. Exemptions
6-1.1-10-28. Free medical clinics
Universal Citation: IN Code § 6-1.1-10-28 (2018)
IC 6-1.1-10-28 Free medical clinics
Sec. 28. A building and the land on which the building is located are exempt from property taxation if:
(1) the building is used for the purpose of gratuitously dispensing medicines and medical advice and aid to people; and
(2) the real property is owned by a corporation, institution, or association which exists exclusively for that charitable purpose.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(15).]
Formerly: Acts 1975, P.L.47, SEC.1.
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