Adoption of exemption ordinance by county adopting body
Ind. Code § 6-1.1-10.3-5
in effectRevisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 7-1-2028.
Note: This version of section effective 7-1-2028. See also preceding version of this section, effective until 7-1-2028.
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.
(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.
(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.
(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.
As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.10; P.L.68-2025, SEC.17.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026