Sec. 1. An exemption is a privilege which may be waived by a person who owns tangible property that would qualify for the exemption. If the owner does not comply with the statutory procedures for obtaining an exemption, he waives the exemption. If the exemption is waived, the property is subject to taxation.
Ind. Code § 6-1.1-11-1
Waiver of exemption
Applied in 4 court decisions — leading case Word of His Grace Fellowship, Inc. v. State Board of Tax Commissioners (1999)
Most recently applied in Yorktown Homes South, Inc. v. Joseph P. O'Connor, Marion County Assessor (January 2015)
Formerly: Acts 1975, P.L.47, SEC.1.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.