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Ind. Code § 6-1.1-10-19

Public libraries

Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 19. Tangible property is exempt from property taxation if it is:

(1) owned by a corporation which has established a public library under Indiana law; and

(2) used exclusively for public library purposes.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.