{"data":{"id":"us-in/ic-6-1.1-11-1","jurisdiction":"us-in","citation":"IC 6-1.1-11-1","heading":"Waiver of exemption","body":"Sec. 1. An exemption is a privilege which may be waived by a person who owns tangible property that would qualify for the exemption. If the owner does not comply with the statutory procedures for obtaining an exemption, he waives the exemption. If the exemption is waived, the property is subject to taxation.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 11. Exemption Procedures"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-11-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2737ea1b18b5da119a36010cad2e6e15d93c6b5d8dba2e08d329fd7243fb19b0","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-10.5-10","next":"us-in/ic-6-1.1-11-1.5"},"notice":"GroundRules: Original legal text. Not legal advice."}