Indiana Code
Chapter 1. General Definitions and Rules of Construction
6-1.1-1-6. "Exemption"

Sec. 6. "Exemption" means a situation where a certain type of property, or the property of a certain kind of taxpayer, is not taxable under this article.
[Pre-1975 Property Tax Recodification Citation: 6-1-22-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1.