Sec. 9. (a) Except as provided in subsection (b) and IC 6-1.1-10.5, all property otherwise subject to assessment under this article shall be assessed in the usual manner, whether or not it is exempt from taxation.

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Terms Used In Indiana Code 6-1.1-11-9

  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
     (b) No assessment shall be made of property which is owned by the government of the United States, this state, an agency of this state, or a political subdivision of this state if the property is used, and in the case of real property occupied, by the owner.

[Pre-1975 Property Tax Recodification Citation: 6-1-22-7 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.20; P.L.23-2024, SEC.5.