Ind. Code § 6-1.1-11-1
Current through P.L. 171-2024
An exemption is a privilege which may be waived by a person who owns tangible property that would qualify for the exemption. If the owner does not comply with the statutory procedures for obtaining an exemption, he waives the exemption. If the exemption is waived, the property is subject to taxation.
IC 6-1.1-11-1
Pre-1975 Property Tax Recodification Citation: 6-1-2-1.