reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-6-24 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6. Assessment of Certain Forest Lands|6-1.1-6-24. Tax Payments and Penalties Upon Withdrawal; Lien on Land; Distribution of Revenue

Sec. 24. (a) If land that is classified as native forest land, a forest plantation, or wildlands is withdrawn from the classification, the owner shall pay an amount equal to the sum of the following:(1) The total property taxes that, if it were not for the classification, would have been assessed on the land during the period of classification or the ten (10) year period immediately preceding the date on which the land is withdrawn from the classification, whichever is lesser.(2) Interest on the property taxes at the rate of ten percent (10%) simple interest per year.(3) For land that was originally classified after June, 30, 2006, a penalty amount of one hundred dollars ($100) per withdrawal plus fifty dollars ($50) per acre, unless an amount is established by rule by the natural resources commission. However, the natural resources commission may not increase the penalty amount more than once every five (5) years.(b) The liability imposed by this section is a lien upon the land withdrawn from the classification. When the county collects the amount, the funds shall be distributed as follows:(1) Seventy-five percent (75%) of the penalty under subsection (a)(3) shall be transferred by the county auditor to the treasurer of state who shall deposit the amount in the forest restoration fund (IC 14-12-1-11.1).(2) Twenty-five percent (25%) of the penalty under subsection (a)(3) plus the taxes and interest collected under subsection (a)(1) and (a)(2) shall be deposited by the county auditor into the county general fund.If the amount is not paid, it shall be treated in the same manner the delinquent taxes on real property are treated.(c) The county auditor shall determine the tax owed under subsection (a).[Pre-1975 Property Tax Recodification Citations: 6-8-2-18; 6-8-2-19 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.28-1990, SEC.4; P.L.1-1993, SEC.28; P.L.186-2003, SEC.22; P.L.66-2006, SEC.22.
IN Code § 6-1.1-6-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6. Assessment of Certain Forest Lands|6-1.1-6-25. Effect of Conveyance on Classification; New Application for Divided Land; Disclosure to Purchaser

Sec. 25. (a) A conveyance of land which is classified as native forest land, a forest plantation, or wildlands does not release any person acquiring an interest in the land from any obligation or liability imposed under this chapter.(b) If land that is classified as native forest land, a forest plantation, or wildlands is conveyed in a manner that divides the classified land into two (2) or more parcels, the owner shall file a new application for each parcel. The new application does not affect the original date of the classification.(c) If the owner of land that is classified as native forest land, a forest plantation, or wildlands decides to sell or convey the classified land, the owner must disclose in writing the following information to the potential purchaser:(1) That the land is enrolled in the classified land program.(2) Any potential violations, tax liabilities, and penalties under this chapter.[Pre-1975 Property Tax Recodification Citation: 6-8-2-12.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.66-2006, SEC.23.
IN Code § 6-1.1-6-26 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6. Assessment of Certain Forest Lands|6-1.1-6-26. Plat and Recording Expenses

Sec. 26. The expense of the surveyor's plat required by section 9 of this chapter shall be paid by the applicant. The expense of a recording shall be paid by the applicant.[Pre-1975 Property Tax Recodification Citation: 6-8-2-7.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.23.
IN Code § 6-1.1-6-27 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6. Assessment of Certain Forest Lands|6-1.1-6-27. Landowner's Report

Sec. 27. The owner of a parcel of land which is classified as native forest land, a forest plantation, or wildlands shall file a report once each year with the state forester on forms furnished by the state forester.[Pre-1975 Property Tax Recodification Citation: 6-8-2-20 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.66-2006, SEC.24.
IN Code § 6-1.1-6.2-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-1. Windbreak Defined

Sec. 1. As used in this chapter, "windbreak" refers to a field windbreak.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-2. Application of Chapter

Sec. 2. This chapter applies to a parcel of land classified as a windbreak and assessed as provided in this chapter before July 1, 2003.As added by P.L.58-1985, SEC.1. Amended by P.L.186-2003, SEC.24.
IN Code § 6-1.1-6.2-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-3. Criteria for Classification

Sec. 3. A parcel of land may be classified as a windbreak if:(1) it abuts a fence line or a property line;(2) it abuts arable land;(3) the landowner enters into an agreement with the department of natural resources establishing standards of windbreak management for the parcel of land as that concept is understood by competent professional foresters;(4) it is at least fifty (50) feet wide;(5) it does not contain a dwelling or other usable building; and(6) no part of it lies within a licensed shooting preserve.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-5. Assessment in County of Location; Appeal

Sec. 5. (a) A person who wishes to have a parcel of land that is classified as a windbreak withdrawn from classification under section 15 of this chapter must have the land assessed by the county assessor of the county in which the land is located.(b) If the assessment made by the county assessor is not satisfactory to the owner, the owner may appeal the assessment to a board consisting of the assessor, auditor, and treasurer of the county in which the land is located. The decision of the board is final.As added by P.L.58-1985, SEC.1. Amended by P.L.186-2003, SEC.25.
IN Code § 6-1.1-6.2-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-9. General Property Taxation Assessment; Adjustment; Ditch Assessments

Sec. 9. (a) Land that is classified under this chapter as a windbreak shall be assessed as follows:(1) At thirteen dollars and twenty-nine cents ($13.29) per acre for general property taxation purposes, for the January 1, 2017, assessment date.(2) At the amount per acre determined in the following STEPS for general property taxation purposes, for an assessment date after January 1, 2017:STEP ONE: Determine the amount per acre under this section for the immediately preceding assessment date.STEP TWO: Multiply the STEP ONE amount by the result of:(A) one (1); plus(B) the annual percentage change in the Consumer Price Index for All Urban Consumers published by the federal Bureau of Labor Statistics for the calendar year preceding the calendar year before the assessment date.(b) Notwithstanding subsection (a), ditch assessments on the classified land shall be paid.As added by P.L.58-1985, SEC.1. Amended by P.L.180-2016, SEC.6.
IN Code § 6-1.1-6.2-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-10. Assessment of Parcel for Mineral Wealth; Placement on Tax Duplicate

Sec. 10. If any oil, gas, stone, coal, or other mineral is obtained from land that is classified as a windbreak, the parcel shall immediately be assessed for the oil, gas, stone, coal, or other mineral wealth. The assessed value of the mineral wealth shall then be placed on the tax duplicate.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-11. Minimum Standards of Management

Sec. 11. A person who owns or controls land that is classified as a windbreak must follow the minimum standards of windbreak management as prescribed by the department of natural resources.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-12. Issuance of Special Permits by Department

Sec. 12. The department of natural resources may issue special permits under this chapter.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-13. Marking Parcel Signs

Sec. 13. The owner of a parcel of land that is classified as a windbreak shall mark the parcel with four (4) signs. The owner shall place the signs on the boundaries of and on different sides of the parcel at the points that are the most conspicuous to the public. The department of natural resources shall furnish the signs and shall designate the size and the wording of the signs.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-14. Inspection of Parcels by Department; Report to Owner; Record

Sec. 14. At least once every two (2) years a representative of the department of natural resources shall inspect each parcel of land that is classified as a windbreak. On each inspection trip, the representative shall, if possible, inspect the parcel with the owner and shall point out to the owner any needed improvement. In addition, the inspector shall give the owner a written report of the inspection and the inspector's recommendations. A permanent record of each inspection shall be maintained in the office of the department of natural resources.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-15. Assessment Upon Withdrawal From Classification; Transfer to New Classification

Sec. 15. (a) If the owner of land that is classified as a windbreak wishes to have the land withdrawn from the classification, the owner shall have the county assessor of the county in which the land is situated assess the land. The county assessor shall make the assessment in the manner prescribed in section 5 of this chapter. The owner shall then file a withdrawal request in duplicate with the department of natural resources on forms prescribed by the department of natural resources. The department of natural resources shall withdraw the land from the classification on receipt of the withdrawal forms.(b) Land classified as windbreak under this chapter, as forest plantation, native forest land, or wildlands under IC 6-1.1-6 may be transferred from one (1) classification to another, as appropriate, whenever the land transferred qualifies under the new classification. A change in classification does not constitute a withdrawal. Upon subsequent withdrawal from classification, the date of initial classification and the initial classification assessment shall be used in determining any withdrawal payments. The department of natural resources shall furnish the forms necessary to transfer within classifications.As added by P.L.58-1985, SEC.1. Amended by P.L.66-2006, SEC.25.
IN Code § 6-1.1-6.2-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-16. Grounds for Withdrawal of Land by Department

Sec. 16. The department of natural resources shall withdraw land that is classified as a windbreak from the classification if it finds that this chapter is not being complied with and that the owner of the land refuses to make the changes necessary for compliance. If the department of natural resources withdraws land under this section, it shall have the county assessor of the county in which the land is situated assess the land. The county assessor shall make the assessment in the manner prescribed in section 5 of this chapter. In addition, the department of natural resources shall immediately notify the owner that the land has been withdrawn.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-17. Appeal of Assessment of Land Being Withdrawn

Sec. 17. If an assessment made by a county assessor under section 15 or 16 of this chapter is not satisfactory to the owner, the owner may appeal the assessment in the manner prescribed in section 5 of this chapter.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-18. Notice of Withdrawal of Land to Recorder and Auditor

Sec. 18. If land classified as a windbreak is withdrawn from the classification, the department of natural resources shall immediately notify the recorder and the auditor of the county in which the land is situated that the land has been withdrawn. In addition, when land is withdrawn, the owner of the land shall make a notation of the withdrawal in the records of the county recorder.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-19. Liability Upon Withdrawal

Sec. 19. (a) If land that is classified as a windbreak is withdrawn from the classification, the owner shall pay an amount equal to the lesser of:(1) the sum of:(A) the total property taxes that, if it were not for the classification, would have been assessed on the land during the period of classification or the ten (10) year period immediately preceding the date on which the land is withdrawn from the classification, whichever is lesser; plus(B) interest on the property taxes at the rate of ten percent (10%) per year; or(2) the remainder of:(A) the withdrawal assessment of the land; minus(B) the sum of the initial classification assessment of the land and any increase in the initial classification of the land resulting from the subsequent construction of a ditch or levee.(b) The liability imposed by this section is a lien upon the land withdrawn from the classification. When the amount is collected, it shall be paid into the county general fund. If the amount is not paid, it shall be treated in the same manner that delinquent taxes on real property are treated.(c) For purposes of this section, "initial classification assessment" means the assessment required under section 5 of this chapter, and "withdrawal assessment" means the assessment required under section 15 or 16 of this chapter.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-20. Obligations and Liabilities of Persons Acquiring Interest in Windbreak

Sec. 20. A conveyance of land that is classified as a windbreak does not release any person acquiring an interest in the land from any obligation or liability imposed under this chapter.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-21. Payment of Expenses

Sec. 21. The expense of the survey required by section 4 of this chapter shall be paid by the applicant. The expense of an assessment that is required under this chapter shall be paid from the county general fund of the county in which the parcel is located. The county assessor is entitled to necessary expenses for services in making an assessment that is required under this chapter.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-22. Annual Report of Owner

Sec. 22. The owner of a parcel of land that is classified as a windbreak shall file a report once each year with the department of natural resources on forms furnished by the department of natural resources.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-23 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-23. Dwellings or Other Buildings Prohibited

Sec. 23. A person may not erect a dwelling or other building on land classified as a windbreak.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-24 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-24. Grazing Prohibited

Sec. 24. A person may not graze or permit grazing by a domestic animal on land classified as a windbreak.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-25. Alteration of Land or Vegetation; Prohibition; Permit

Sec. 25. A person may not burn, mow, or otherwise engage in a practice that would alter land or vegetation on land classified as a windbreak, unless the person has been granted a temporary permit to do so by the department of natural resources.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-26 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-26. Cultivation or Harvest of Crops; Permit

Sec. 26. A person may not cultivate or harvest crops on land classified as a windbreak, except crops cultivated or harvested solely for wildlife food or cover pursuant to a permit issued by the department of natural resources.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.2-27 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.2. Assessment of Certain Windbreaks|6-1.1-6.2-27. Furnishing Trees and Vegetation; Advice and Assistance

Sec. 27. The department of natural resources shall furnish trees or other appropriate vegetation without charge to the owner of land classified as windbreak and, with the advice and cooperation of the county extension service, shall give advice and technical assistance to the landowner for the establishment and maintenance of the windbreak.As added by P.L.58-1985, SEC.1.
IN Code § 6-1.1-6.7-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.7. Assessment of Filter Strips|6-1.1-6.7-1. "Filter Strip" Defined

Sec. 1. As used in this chapter, "filter strip" refers to a strip or an area of vegetation for removing sediment, organic matter and other pollutants from runoff and wastewater.As added by P.L.55-1991, SEC.1.
IN Code § 6-1.1-6.7-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.7. Assessment of Filter Strips|6-1.1-6.7-2. Classification of Parcels for Assessment as Filter Strips

Sec. 2. For the purpose of property taxation, certain parcels of land may be classified as filter strips and assessed as provided in this chapter.As added by P.L.55-1991, SEC.1.
IN Code § 6-1.1-6.7-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.7. Assessment of Filter Strips|6-1.1-6.7-3. Requirements for Classification as Filter Strip

Sec. 3. (a) A parcel of land may be classified as a filter strip if the parcel of land meets all of the following requirements:(1) The parcel of land is adjacent to an:(A) open water course such as a ditch, creek, or river; or(B) open body of water such as a wetland or lake.(2) The parcel of land is at least twenty (20) feet wide but not more than seventy-five (75) feet wide.(3) The parcel of land does not contain a dwelling or other usable building.(4) The parcel of land is not used for livestock grazing.(5) No part of the parcel of land lies within a licensed shooting preserve.(6) The landowner enters into an agreement with the:(A) drainage board of jurisdiction along regulated drains; and(B) county surveyor along nonregulated drains;with concurrence of the local soil and water conservation district offices.(b) A filter strip that exists on July 1, 1991, may qualify for classification if:(1) the parcel meets the requirements of subsection (a); and(2) the parcel is vegetated with a herbaceous vegetation that meets the seeding specifications of filter strips created after July 1, 1991, as determined by the county surveyor in concurrence with the local soil and water conservation district in which the parcel is located.As added by P.L.55-1991, SEC.1.
IN Code § 6-1.1-6.7-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.7. Assessment of Filter Strips|6-1.1-6.7-4. Surveyor Description of Parcel; Plats; Photographs

Sec. 4. (a) A person who wishes to have a parcel of land classified as a filter strip must have the parcel properly described by the county surveyor or a professional surveyor. The parcel shall be identified by section, township, range, and county references. Plats of the parcel shall be prepared in ink and on the scale and in the number prescribed by the county surveyor.(b) An aerial photograph may be used in order to obtain a description of the parcel. However, the description must be accurate and meet the requirements specified in subsection (a). If an aerial photograph is used, that fact shall be noted on the application referred to in section 6 of this chapter.As added by P.L.55-1991, SEC.1. Amended by P.L.57-2013, SEC.5.
IN Code § 6-1.1-6.7-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.7. Assessment of Filter Strips|6-1.1-6.7-5. Assessment of Parcel; Appeal

Sec. 5. (a) A person who wishes to have a parcel of land classified as a filter strip must have the land assessed by the county assessor of the county in which the land is located.(b) If the assessment made by the county assessor is not satisfactory to the owner, the owner may appeal the assessment to the county property tax assessment board of appeals with jurisdiction in the county in which the land proposed for classification is located. The decision of the board is final.As added by P.L.55-1991, SEC.1. Amended by P.L.276-2001, SEC.1; P.L.207-2016, SEC.2.
IN Code § 6-1.1-6.7-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 6.7. Assessment of Filter Strips|6-1.1-6.7-6. Application; Form and Contents

Sec. 6. (a) A person who wishes to have a parcel of land classified as a filter strip must file an application with the county surveyor on the forms prescribed by the county surveyor. The application must include the following items:(1) The plats referred to in section 4 of this chapter.(2) The assessment required under section 5 of this chapter entered in ink by the county assessor.(3) The signatures of the owner, the professional surveyor (if a professional surveyor is used), the county surveyor, and the county assessor.(4) A letter of concurrence in the classification from the soil and water conservation district in which the land is located.(b) If an error or omission affecting the eligibility of the application is discovered by the county surveyor or county assessor, the county surveyor or county assessor shall promptly notify the applicant of the deficiency and allow the applicant to amend the application.As added by P.L.55-1991, SEC.1. Amended by P.L.53-1997, SEC.4; P.L.57-2013, SEC.6.