Sec. 36.5. (a) Tangible property is not exempt from property taxation under sections 16 through 28 of this chapter or under section 33 of this chapter if it is used by the exempt organization in a trade or business, not substantially related to the exercise or performance of the organization's exempt purpose.
(b) Property referred to in sections 16 through 28 of this chapter or under section 33 of this chapter shall be assessed to the extent required under IC 6-1.1-11-9.
(c) The department of local government finance shall adopt rules under IC 4-22-2 to carry out this section.
As added by Acts 1978, P.L.32, SEC.1. Amended by P.L.198-2001, SEC.31.
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