Application for exemption; when not required
Sec. 4. (a) The exemption application referred to in section 3 of
this chapter is not required if the exempt property is owned by the
United States, the state, an agency of this state, or a political
subdivision (as defined in IC 36-1-2-13). However, this subsection
applies only when the property is used, and in the case of real
property occupied, by the owner.
(b) The exemption application referred to in section 3 of this
chapter is not required if the exempt property is a cemetery:
(1) described by IC 6-1.1-2-7; or
(2) maintained by a township executive under IC 23-14-68.
(c) The exemption application referred to in section 3 of this
chapter is not required if the exempt property is owned by the bureau
of motor vehicles commission established under IC 9-15-1.
(d) The exemption application referred to in section 3 of this
chapter is not required if:
(1) the exempt property is:
(A) tangible property used for religious purposes described
in IC 6-1.1-10-21; or
(B) tangible property owned by a church or religious society
used for educational purposes described in IC 6-1.1-10-16;
and
(2) the exemption application referred to in section 3 of this
chapter was filed properly at least once after the property was
designated for a religious use as described in IC 6-1.1-10-21 or
an educational use as described in IC 6-1.1-10-16.
However, if title to any of the real property subject to the exemption
changes or any of the tangible property subject to the exemption is
used for a nonexempt purpose after the date of the last properly filed
exemption application, this subsection does not apply.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.53-1988,
SEC.2; P.L.1-1990, SEC.67; P.L.2-1991, SEC.36; P.L.6-1997,
SEC.38; P.L.14-2000, SEC.15.
Last modified: May 28, 2006