Section 14-33-7-4 - Property exempt from special benefits tax(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.Pre-1995 Recodification Citation: 13-3-3-59.5.
As added by P.L. 1-1995, SEC.26. Amended by P.L. 264-2003, SEC.13.