{"data":{"id":"us-in/ic-6-1.1-10-37.8","jurisdiction":"us-in","citation":"IC 6-1.1-10-37.8","heading":"Homeowners associations; held for use, benefit, or enjoyment of members","body":"Sec. 37.8. For assessment dates after December 31, 2015, tangible personal property is exempt from property taxation if that tangible personal property:\n(1) is owned by a homeowners association (as defined in IC 32-25.5-2-4); and\n(2) is held by the homeowners association for the use, benefit, or enjoyment of members of the homeowners association.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 10. Exemptions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-10-37.8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"a55791d241e3554bcb54ee88b5224bacfddbed9683973633f07af15a33d048c2","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-10-37.5","next":"us-in/ic-6-1.1-10-38"},"notice":"GroundRules: Original legal text. Not legal advice."}