Public Libraries

  1. Law
  2. Indiana Code
  3. Taxation
  4. Property Taxes
  5. Exemptions
  6. Public Libraries

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Sec. 19. Tangible property is exempt from property taxation if it is:

(1) owned by a corporation which has established a public library under Indiana law; and

(2) used exclusively for public library purposes.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(18).]

Formerly: Acts 1975, P.L.47, SEC.1.


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