Dormitories of church colleges and universities
Sec. 22. A tract of land, not exceeding one (1) acre, and the
improvements situated on the land are exempt from property taxation
if they are:
(1) owned by a church; and
(2) exclusively used by the church as a dormitory for the students
of a college or university which is located within this state.
(Formerly: Acts 1975, P.L.47, SEC.1.)
Last modified: May 28, 2006