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Indiana Code Title 14. Natural and Cultural Resources § 14-33-7-4

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 4.  (a) This section applies to the following tangible property owned by or held in trust for the use of a church or religious society:

(1) A building that is used for religious worship.

(2) A building that is used as a parsonage.

(3) The pews and furniture contained within a building that is used for religious worship.

(4) The land upon which a building that is used for religious worship is situated.

(5) The land, not exceeding fifteen (15) acres, upon which a building that is used as a parsonage is situated.

(b) Property is exempt from the special benefits tax that may be imposed under:

(1) IC 14-33-6-13 and section 1 of this chapter;  or

(2) IC 14-33-21-5;

to the extent that the special benefits tax revenue will be used for the construction or improvement of a water impoundment project, including a lake, pond, or dam.

(c) To obtain an exemption for a parsonage, a church or religious society must provide the county auditor with an affidavit at the time the church or religious society applies for the exemption.  The affidavit must:

(1) state:

(A) that all parsonages are being used to house one (1) of the church's or religious society's rabbis, priests, preachers, ministers, or pastors;  and

(B) that none of the parsonages are being used to make a profit;  and

(2) be signed under oath or affirmation by the church's or religious society's head rabbi, priest, preacher, minister, pastor, or designee of the official church body.

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Cite this article: FindLaw.com - Indiana Code Title 14. Natural and Cultural Resources § 14-33-7-4 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-14-natural-and-cultural-resources/in-code-sect-14-33-7-4/

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