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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 10. Exemptions
6-1.1-10-37.8. Homeowners associations; held for use, benefit, or enjoyment of members
Universal Citation: IN Code § 6-1.1-10-37.8 (2018)
IC 6-1.1-10-37.8 Homeowners associations; held for use, benefit, or enjoyment of members
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.
As added by P.L.203-2016, SEC.2.
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