Sec. 12. (a) Personal property is exempt from property taxation if:
(1) it is part of a stationary or unlicensed mobile air pollution control system of a private manufacturing, fabricating, assembling, extracting, mining, processing, generating, refining, or other industrial facility;
(2) it is not primarily used in the production of property for sale;
(3) it is employed predominantly in the operation of the air pollution control system;
(4) the air pollution control system is designed and used for the improvement of public health and welfare by the prevention or elimination of air contamination caused by industrial waste or contaminants;
(5) a sanitary treatment or elimination service for the waste or contaminants is not provided by public authorities; and
(6) it is acquired for the purpose of complying with any state, local, or federal environmental quality statutes, regulations, or standards.
(b) The property that is exempt under this section includes the following personal property:
(1) Personal property that is under construction or in the process of installation and that will be used for the purposes described in subsection (a) when placed in service.
(2) Spare parts held exclusively for installation in or as part of personal property that qualifies for the exemption under this section.
[Pre-1975 Property Tax Recodification Citation: 6-1-9-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.37, SEC.1; P.L.41-1993, SEC.10.
Structure Indiana Code
6-1.1-10-1. United States Property
6-1.1-10-2. State Property; Property Leased to a State Agency
6-1.1-10-3. Bridges and Tangible Appurtenant Property
6-1.1-10-4. Political Subdivision Property
6-1.1-10-5. Municipal Property
6-1.1-10-5.5. Urban Homesteading Property
6-1.1-10-6. Municipally Owned Water Company Property
6-1.1-10-7. Nonprofit Water Companies
6-1.1-10-8. Nonprofit Sewage Disposal Company
6-1.1-10-9. Industrial Waste Control Facilities
6-1.1-10-11. Appeal of Industrial Waste Control Facility Exemption Determination
6-1.1-10-12. Stationary or Unlicensed Mobile Air Pollution Control System
6-1.1-10-13. Stationary or Unlicensed Mobile Air Pollution Control System; Claim for Exemption
6-1.1-10-16.5. Nonprofit Corporation Property Located Under or Adjacent to Lake or Reservoir
6-1.1-10-16.7. Real Property Exemption; Expiration
6-1.1-10-17. Memorial Corporation Property
6-1.1-10-18. Nonprofit Corporations Supporting Fine Arts
6-1.1-10-20. Manual Labor, Technical, or Trade Schools; Colleges
6-1.1-10-21. Churches or Religious Societies; Attestation of Exempt Use
6-1.1-10-22. Dormitories of Church Colleges and Universities
6-1.1-10-23. Fraternal Benefit Associations
6-1.1-10-24. Fraternity or Sorority Property
6-1.1-10-25. Miscellaneous Organizations
6-1.1-10-26. County or District Agricultural Associations
6-1.1-10-27. Cemetery Corporations
6-1.1-10-28. Free Medical Clinics
6-1.1-10-32. Certain Exempt Property Under Control of Executor
6-1.1-10-33. Certain Exempt Property Under Control of Executor or Trustee
6-1.1-10-34. Contracts Relating to Certain Exempt Property; Unenforceability
6-1.1-10-35. School Lands; When Considered Sold
6-1.1-10-36.5. Property of Exempt Organization Used in Nonexempt Trade or Business
6-1.1-10-37. Leases of Exempt Property; Effect
6-1.1-10-37.8. Homeowners Associations; Held for Use, Benefit, or Enjoyment of Members
6-1.1-10-38. Property Tax Exemption Provisions; Enumeration
6-1.1-10-39. Intangible Personal Property Exemptions
6-1.1-10-41. Exempt Property Purchased Under Contract of Sale by Person Not Qualifying for Exemption
6-1.1-10-42. Small Business Incubator Program
6-1.1-10-44. Enterprise Information Technology Equipment
6-1.1-10-45. Indiana Department of Transportation Signage
6-1.1-10-46. Property Tax Exemption; for Profit Early Childhood Education Provider
6-1.1-10-47. Property Tax Exemption; Certain Federally-Qualified Health Centers
6-1.1-10-48. Property Tax Exemption; Nonprofit Health, Fitness, Aquatics, and Community Center
6-1.1-10-49. Property Tax Exemption; Transportation Facility
6-1.1-10-50. Property Tax Exemption; Property Located in an Innovation Development District