{"data":{"id":"us-in/ic-6-1.1-10-32","jurisdiction":"us-in","citation":"IC 6-1.1-10-32","heading":"Certain exempt property under control of executor","body":"Sec. 32. Tangible property is exempt from property taxation if it:\n(1) is under the control of an executor;\n(2) is to pass, under the terms of a will, to a municipal corporation or to a literary, scientific, benevolent, religious, or charitable institution; and\n(3) would be exempt from property taxation if it had already been distributed to the devisee or legatee.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 10. Exemptions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-10-32","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1ee9c2b250d563ec340e8bca15df1230ef9944b543240f1d216e7d8b96660389","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-10-31.7","next":"us-in/ic-6-1.1-10-33"},"notice":"GroundRules: Original legal text. Not legal advice."}