{"data":{"id":"us-in/ic-6-1.1-10-5","jurisdiction":"us-in","citation":"IC 6-1.1-10-5","heading":"Municipal property","body":"Sec. 5. (a) Property is exempt from property taxation if it is owned by a city or town and is used to provide a municipal service.\n(b) For purposes of this section, property used to provide a municipal service includes:\n(1) a public school or library;\n(2) a municipally owned park, golf course, playground, swimming pool, hospital, waterworks, electric utility, gas or heating plant, sewage treatment or disposal plant, cemetery, auditorium, or gymnasium; and\n(3) any other municipally owned property, utility, or institution.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 10. Exemptions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-10-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"be129d24c246816a3082c820b92db84990df543d23f959a4308a499f01714df4","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-10-4","next":"us-in/ic-6-1.1-10-5.5"},"notice":"GroundRules: Original legal text. Not legal advice."}