{"data":{"id":"us-in/ic-6-1.1-10.3-5-version-b","jurisdiction":"us-in","citation":"IC 6-1.1-10.3-5 (Version b)","heading":"Adoption of exemption ordinance by county adopting body","body":"Sec. 5. (a) A county adopting body specified in IC 6-3.6-3-1(a) may adopt an exemption ordinance that exempts new personal property located in the county from property taxation as provided in section 6 of this chapter.\n(b) Except as provided in this chapter, the county adopting body shall use the same procedures that apply to county adopting bodies under IC 6-3.6-3 when acting under this chapter.\n(c) Before adopting an exemption ordinance under this section, a county adopting body must conduct a public hearing on the proposed exemption ordinance. The county adopting body must publish notice of the public hearing in accordance with IC 5-3-1.\n(d) The county adopting body shall provide a certified copy of an adopted exemption ordinance to the department of local government finance and the county auditor.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 10.3. County Option Exemption of Business Personal Property"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-10.3-5-b","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"833737475ad49f0e8f85914e5e49db7acf8c478138bb64523fe347ac7c537b7e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-10.3-5-version-a","next":"us-in/ic-6-1.1-10.3-6"},"notice":"GroundRules: Original legal text. Not legal advice."}