Indiana § 14-33-22-13 - Fraction of property exempt
Full text of Indiana Indiana Code § 14-33-22-13 — Fraction of property exempt, with citation guidance and answers to common questions.
§ 14-33-22-13. Fraction of property exempt
Sec. 13. (a) If only a part of:
(1) a tract or lot of land; or
(2) a building;
connected to the sewerage system is exempt from general taxation, the rates and charges established under this chapter shall be reduced by a fraction.
(b) The fraction to be used under subsection (a) is established by using:
(1) the assessed valuation of the part subject to tax as the numerator; and
(2) the total assessed value as the denominator.
[Pre-1995 Recodification Citation: 13-3-6-7.]
As added by P.L.1-1995, SEC.26.
IC 14-33-23Chapter 23. General Provisions
14-33-23-1Entry onto land 14-33-23-2County officers performing duties to carry out article 14-33-23-3Public utility providing water service 14-33-23-4Purchase of sewage disposal works or storm drainage system by municipality 14-33-23-5Water line or water supply installation becoming property of municipality 14-33-23-6Liberal construction of article
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 14-33-22-13
What does Indiana Code § 14-33-22-13 cover?
Section 14-33-22-13 ("Fraction of property exempt") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 14-33-22-13?
A common citation format is "Indiana Code § 14-33-22-13" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 14-33-22-13 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.