Sec. 27. (a) Subject to the limitations contained in subsections (b) and (c) the following tangible property is exempt from property taxation if it is owned by a cemetery corporation, firm, or association which is organized under the laws of this state:
(1) The real property, including mausoleums and other structures in which human remains are buried or interred but not including crematories, funeral homes, offices, or maintenance structures. However, offices and maintenance structures are exempt if they are owned by, or held in trust for the use of, a church or religious society, or if they are owned by a not-for-profit corporation or association.
(2) The personal property which is used exclusively in the establishment, operation, administration, preservation, repair, or maintenance of the cemetery.
(b) The exemption under subsection (a) does not apply to real property unless:
(1) it has been dedicated or platted for cemetery use;
(2) a plat of it has been recorded in the county in which the property is located; and
(3) it is exclusively used for cemetery or burial purposes.
(c) The exemption under subsection (a) does not apply to personal property unless it is used exclusively for cemetery purposes and:
(1) it is owned by, or held in trust for the use of, a church or religious society; or
(2) it is owned by a not-for-profit corporation or association.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(8).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.74-1987, SEC.6; P.L.5-1988, SEC.42.
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