305 E Walnut St, Salem, IN 47167 Property Records

Washington County property record for 305 E Walnut St, Salem, IN 47167 · Last verified July 2026

Property Summary

Property Type	Theater (Movie)
Details	3 bd · 2 ba · 5,100 sqft · built 1928
Lot Size	0.85 acres (37,026 sqft)
Owner	Company Name on File
Last Sale	$80,000 (Jul 2017)
Deeds & Mortgages	Jul 2017 Sale
Flood Zone	Zone X (minimal risk)
APN	`88-24-17-442-075.000-022`

Property Details

APN / Parcel Number

Primary APN	`88-24-17-442-075.000-022`
Alternative APN	`00001950954`

Interior

Bedrooms	3 Beds
Full Baths	2 Baths
Plumbing Fixtures	8 Plumbing Fixtures
Total Rooms	5 Rooms
Stories	1 Story
Building Area	5,100 sqft Total Area
1st Floor Area	16,300 sqft
Basement Area	643 sqft
Unfinished Basement	643 sqft

Exterior

Year Built	Built 1928
Effective Year Built	Effective 1928
Construction Type	Wood
Fire Resistance	Wood or Wood & Steel Frame
Lot Area	37,026 sqft (0.85 acres)
Lot Dimensions	202 ft deep x 215 ft wide
Garage Type	Detached
Garage Area	288 sqft

Utilities, Heating & Cooling

Cooling System	Central
Heating System	HVAC

Location & Zoning

Account Number	00001950954
Street Address	305 E WALNUT ST
City	SALEM
State	IN
Zip	47167-2133
Property Category	Commercial
Property Type	Commercial > Retail > Theater (Movie)
Legal Description	13-17-442-075.000-22 HAYES PT LOT 1 HAYS PT LOTS 5,8 LOTS 4, 9
Legal Subdivision	NEWBYS ADDITION
Legal Lot Number	1,5,8,4
Jurisdiction	WASHINGTON IN
Township / Civil Division	WASHINGTON
Census Block Group	1
Census Block	1043
Census Tract	967500

Owner

Source: Washington County records · APN 88-24-17-442-075.000-022

Assessment roll updated June 26, 2026 · Last verified July 2026

Owner names and exact recorded amounts shown locked on this page are available instantly with a free trial.

Owner of Record	Company Name on File
Mailing Address	305 E WALNUT ST, SALEM, IN 47167-2133
Owner Type	Company
Vesting	Company

Deeds, Mortgages & Sale History

Assessor's Deed Record

Deed Names	Verified Name on Deed
Last Sale	Jul 20, 2017 · Amount on Record
Deed Sale	Jul 20, 2017 · Amount on Record
Deed Document Number	20172527
Prior Transfer Date	Dec 07, 2014
Prior Transfer Doc	0020150172
Record Updated	Sep 20, 2026

July 2017: Land Contract, Transfer

Document Type	Land Contract
Jurisdiction	WASHINGTON IN
Recording Date	Jul 20, 2017
Property Address	305 E WALNUT ST, SALEM, IN 47167-2133
Document Number	0020172527
Instrument Date	Jul 14, 2017
Instrument	20172527
Transaction Type	Transfer
Record Updated	Feb 07, 2023

Transaction

Amount	Amount Recorded
Tax	$0.00
Amount Accuracy	Full Amount Stated
Additional	Arm's Length

Transferred From (Grantor/Seller)

Name	Verified Name
Address	00000

Transferred To (Grantee/Buyer)

Name	Verified Name
Address	00000

Tax Assessment & Valuation

Source: Washington County records · Assessment roll updated June 26, 2026 · Last verified July 2026

Property Jurisdictions

Type	Name
State	Indiana
County	Washington County
County Subdivision	Washington Township
Municipality	Salem City
Unified School District	Salem Community Schools (KG - 12)

Tax Bill & Assessment History

Assessed value and assessed market value are set for property tax purposes and are not market price estimates.

Year	Tax Bill	Assessed Value	Assessed Market Value
2025	Additional exemption filed	$170,700 (+5.18%) Land $42,500 Building $128,200	$170,700 (+5.18%) Land $42,500 Building $128,200
2023		$162,300 (-0.79%) Land $42,500 Building $119,800	$162,300 (-0.79%) Land $42,500 Building $119,800
2022	Additional exemption filed	$163,600 Land $42,500 Building $121,100	$163,600 Land $42,500 Building $121,100

Flood & Wildfire

Source: FEMA National Flood Hazard Layer, Washington County (18175C), updated June 21, 2017 · USDA Forest Service Wildfire Risk to Communities, 2nd edition (2024), fuels as of 2020 · Last verified October 2026

Flood

FEMA Flood Zone	Zone X
Flood Hazard	Minimal
500-Year Floodplain	No
Special Flood Hazard Area	No

Wildfire

Wildfire Risk	Not rated no burnable land in reach
Wildfire Likelihood	Negligible
Exposure	None beyond ember reach

Values are read at the parcel center point; lenders make the official flood determination.

Historic Designation

Source: NPS National Register of Historic Places · August 1, 2026 release · Last verified October 2026

Historic District	Within the Salem Downtown Historic District listed 1997 · 261 contributing resources · NRIS 97001181

Federal listing alone does not restrict alterations; local historic district rules, which this data does not cover, may apply.