§ 6-1-1-10-37-8

For assessment dates after December 31, 2015, tangible personal property is exempt from property taxation if that tangible personal property:(1) is owned by a homeowners association (as defined in IC 32-25.5-2-4); and(2) is held by the homeowners association for the use, benefit, or enjoyment of members of the homeowners association.As added by P.L.203-2016, SEC.2.