County or district agricultural associations

Ind. Code § 6-1.1-10-26
in effect
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Sec. 26. (a) Subject to the limitations contained in subsection (b), the following tangible property is exempt from property taxation if it is owned by a county or district agricultural association of this state: (1) A tract of land not exceeding eighty (80) acres. (2) The improvements situated on the tract of land. (b) This exemption does not apply unless: (1) the association is organized under IC 15-14-3-1; and (2) the property is exclusively used and occupied for the purposes specified in IC 15-14-3-1. [Pre-1975 Property Tax Recodification Citation: 6-1-1-2(7) part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.40.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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