{"data":{"id":"us-in/ic-6-1.1-10-22","jurisdiction":"us-in","citation":"IC 6-1.1-10-22","heading":"Dormitories of church colleges and universities","body":"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:\n(1) owned by a church; and\n(2) exclusively used by the church as a dormitory for the students of a college or university which is located within this state.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 10. Exemptions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-10-22","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"46d778fe6aae0b77b9b05bcc132ce26d4a6ce398b182dd2f82324de70cffd775","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-10-21","next":"us-in/ic-6-1.1-10-23"},"notice":"GroundRules: Original legal text. Not legal advice."}