{"data":{"id":"us-in/ic-6-1.1-10-26","jurisdiction":"us-in","citation":"IC 6-1.1-10-26","heading":"County or district agricultural associations","body":"Sec. 26. (a) Subject to the limitations contained in subsection (b), the following tangible property is exempt from property taxation if it is owned by a county or district agricultural association of this state:\n(1) A tract of land not exceeding eighty (80) acres.\n(2) The improvements situated on the tract of land.\n(b) This exemption does not apply unless:\n(1) the association is organized under IC 15-14-3-1; and\n(2) the property is exclusively used and occupied for the purposes specified in IC 15-14-3-1.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 10. Exemptions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-10-26","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"3d22bcec378be1aa3d9d57213c61f863443e09ae1c4d5f82361f8033e77426d0","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-10-25","next":"us-in/ic-6-1.1-10-26.5"},"notice":"GroundRules: Original legal text. Not legal advice."}