Sec. 4. Every society organized or licensed under this article is declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all and every state, county, district, municipal, and school tax other than taxes on real estate not occupied by a society in carrying on its business.
Ind. Code § 27-11-7-4
Designation as charitable or benevolent institution
Applied in 2 court decisions — leading case Fraternal Order of Eagles 3988, Inc. v. Morgan County Property Tax Assessment Board of Appeals (2014)
Most recently applied in Whitelick Indiana Aerie 3702 Fraternal Order of Eagles, Inc. v. Hendricks County Property Tax Assessment Board of Appeals (September 2017)
As added by P.L.262-1985, SEC.1.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.