reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 5.5. Sales Disclosure Forms › 6-1.1-5.5-12. Civil Penalties

Sec. 12. (a) A party to a conveyance who:
(1) either:
(A) files a sales disclosure form that does not contain all of the information required by this chapter; or
(B) files a sales disclosure form that contains inaccurate information;
and receives from the township assessor (in a county containing a consolidated city) or the county assessor (in any other county) written notice of the problems described in clause (A) or (B); and
(2) fails to file a correct sales disclosure form that fully complies with all requirements of this chapter within thirty (30) days after the date of the notice under subdivision (1);
is subject to a penalty in the amount determined under subsection (b).
(b) The amount of the penalty under subsection (a) is the greater of:
(1) one hundred dollars ($100); or
(2) twenty-five thousandths percent (0.025%) of the sale price of the real property transferred under the conveyance document.
(c) The township assessor in a county containing a consolidated city, or the county assessor in any other county, shall:
(1) determine the penalty imposed under this section;
(2) assess the penalty to the party to a conveyance; and
(3) notify the party to the conveyance that the penalty is payable not later than thirty (30) days after notice of the assessment.
(d) The county auditor shall:
(1) collect the penalty imposed under this section;
(2) deposit penalty collections as required under section 4 of this chapter; and
(3) notify the county prosecuting attorney of delinquent payments.
(e) The county prosecuting attorney shall initiate an action to recover a delinquent penalty under this section. In a successful action against a person for a delinquent penalty, the court shall award the county prosecuting attorney reasonable attorney's fees.
As added by P.L.178-2002, SEC.12. Amended by P.L.144-2008, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-0.5. "Geo-Referenced"

Sec. 0.5. As used in this chapter, "geo-referenced" means a photo with a minimum horizontal accuracy of plus or minus six (6) meters at one (1) meter resolution.
As added by P.L.219-2014, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-1. Classification

Sec. 1. For the purpose of property taxation, forest land and other land may be classified and assessed under this chapter if the land satisfies the conditions prescribed in this chapter for classification as native forest land, a forest plantation, or wildlands.
[Pre-1975 Property Tax Recodification Citation: 6-8-2-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.66-2006, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-2. Forest Plantations

Sec. 2. (a) Land may be classified as a forest plantation if it is cleared land which has growing on it a good stand of timber producing trees as that concept is understood by a district forester or a professional forester.
(b) A new forest plantation must have at least four hundred (400) timber producing trees per acre. The trees may be any size but must be well established.
[Pre-1975 Property Tax Recodification Citations: 6-8-2-1 part; 6-8-2-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.1; P.L.66-2006, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-2.5. Wildlands

Sec. 2.5. Land may be classified as wildlands if it contains one (1) or more of the following:
(1) Grasslands that are dominated by native grasses or intermixed with other native herbaceous vegetation.
(2) Wetlands that support a prevalence of native vegetation adopted for saturated conditions.
(3) Early forest successional stands that are dominated by native herbaceous and woody vegetation that will develop into native forest land.
(4) Other lands the department determines is capable of supporting wildlife and conducive to wildlife management.
(5) A body of water.
As added by P.L.66-2006, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-3. Native Forest Land

Sec. 3. Land may be classified as native forest land if it contains at least forty (40) square feet of basal area per acre or at least one thousand (1,000) timber producing trees, of any size, per acre.
[Pre-1975 Property Tax Recodification Citations: 6-8-2-1 part; 6-8-2-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.2; P.L.66-2006, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-3.5. Restrictions on Use of Classified Land

Sec. 3.5. (a) Areas eligible within a parcel of land may contain any of the following:
(1) Nonforest areas containing a good stand of vegetation capable of supporting wildlife that is conducive to wildlife management. A good stand of vegetation must include a diverse stand of vegetation other than monotypic stands or nonnative invasive species, including tall fescue (Festuca arundinacea) and other species designated by the state forester. However, the state forester may allow tall fescue to be used for erosion control.
(2) A body of water that:
(A) is less than two (2) acres in size; or
(B) has an average depth less than four (4) feet.
A parcel may contain more than one (1) isolated body of water.
(b) A parcel may not be converted from native forest land or a forest plantation to a non-forest area without a special permit issued under section 17 of this chapter.
(c) Except for crops cultivated solely for wildlife food or cover, a person may not cultivate nontimber agricultural crops on land classified as wildlands.
As added by P.L.186-2003, SEC.3. Amended by P.L.66-2006, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-4. Nontimber Producing Trees

Sec. 4. For purposes of this chapter, the following types of trees are not considered timber producing trees: dogwoods (Cornus); water-beech (Carpinus); ironwood (Ostrya); red bud (Cercis); pawpaw; black haw; pomaceous trees; Christmas trees which are grown for commercial purposes; and other trees listed by the state forester.
[Pre-1975 Property Tax Recodification Citation: 6-8-2-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-5. Size Restrictions of Classified Land Parcel

Sec. 5. A parcel of land may not be classified as native forest land, a forest plantation, or wildlands unless it contains at least ten (10) contiguous acres. The parcel may be of any shape but must be at least fifty (50) feet in width.
[Pre-1975 Property Tax Recodification Citation: 6-8-2-8.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.5; P.L.66-2006, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-5.5. Revised Application With State Forester

Sec. 5.5. (a) A landowner may file a revised application with the state forester under section 11 of this chapter to have classified as native forest land, a forest plantation, or wildlands a parcel of land that:
(1) consists of at least one (1) acre;
(2) meets the requirements of section 3 of this chapter; and
(3) is contiguous to a parcel of land owned by the landowner that is already classified as native forest land, a forest plantation, or wildlands.
(b) A parcel of land described in subsection (a) must be described and platted under section 9 of this chapter. The description and plat under this subsection must be combined with the plat of the existing classified lands.
(c) The revised plat and application prepared under this section:
(1) replace the prior application and plat; and
(2) assume the effective date of the original application for purposes of section 24 of this chapter.
As added by P.L.186-2003, SEC.6. Amended by P.L.66-2006, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-6. Classification Not Permitted if Building Is on Parcel

Sec. 6. A parcel of land may not be classified as native forest land, a forest plantation, or wildlands if a dwelling or other building is situated on the parcel.
[Pre-1975 Property Tax Recodification Citation: 6-8-2-9.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.7; P.L.66-2006, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-7. Classification Not Permitted if Grazing on Parcel

Sec. 7. A parcel of land may not be classified as native forest land, a forest plantation, or wildlands if it is grazed by domestic animals or confined nondomesticated animals.
[Pre-1975 Property Tax Recodification Citation: 6-8-2-11.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.9; P.L.186-2003, SEC.8; P.L.66-2006, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-8. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-8-2-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.186-2003, SEC.81.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-9. Parcel Description

Sec. 9. (a) Except as provided in subsections (b) and (c), a person who:
(1) wishes to have a parcel of land classified as native forest land, a forest plantation, or wildlands; or
(2) submits a revised application due to:
(A) the partial withdrawal of existing classified land;
(B) division of the parcel related to a conveyance; or
(C) the combination of contiguous lands;
must have the parcel described by a professional surveyor. The parcel must be described by metes and bounds or other professionally accepted practices and must locate the parcel with reference to an established corner. In addition, the description must identify the parcel by section, township, range, and county references. The professional surveyor shall prepare plats of the parcel in ink, and the professional surveyor shall prepare the plats on the scale, and in the number, prescribed by the department of natural resources.
(b) The professional surveyor may use a geo-referenced aerial photograph in order to prepare a description of the parcel. However, the professional surveyor's description must be accurate, and it must meet the requirements specified in subsection (a). If a geo-referenced aerial photograph is used, that fact shall be noted on the application referred to in section 11 of this chapter.
(c) The natural resources commission may adopt rules to allow other means of depicting and identifying parcels classified as native forest land, forest plantation, or wildlands under this section provided that the means do not result in a real property description of the parcel.
[Pre-1975 Property Tax Recodification Citation: 6-8-2-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.9; P.L.66-2006, SEC.10; P.L.57-2013, SEC.3; P.L.219-2014, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-10. Repealed

[Pre-1975 Property Tax Recodification Citations: 6-8-2-5 part; 6-8-2-6 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.10. Repealed by P.L.66-2006, SEC.30.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-11. Applications for Classification; Signatures

Sec. 11. A person who wishes to have a parcel of land classified as native forest land, a forest plantation, or wildlands must file an application in duplicate with the state forester on the forms prescribed by the state forester. The application must include the signature of the owner, the professional surveyor or other person described in rules adopted under section 9(c) of this chapter, the state forester, and the county assessor.
[Pre-1975 Property Tax Recodification Citations: 6-8-2-5 part; 6-8-2-6 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.53-1997, SEC.1; P.L.186-2003, SEC.11; P.L.66-2006, SEC.12; P.L.57-2013, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-12. Approval of Applications

Sec. 12. If in the state forester's opinion an application filed under section 11 of this chapter and the land to be classified comply with the provisions of this chapter, the state forester shall approve the application. In addition, the state forester shall notify the assessor of the county in which the land is located that the application has been approved and return one (1) approved application form to the applicant.
[Pre-1975 Property Tax Recodification Citations: 6-8-2-2 part; 6-8-2-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.12; P.L.111-2016, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-13. Recording Approved Application

Sec. 13. If an application filed under section 11 of this chapter is approved, the applicant shall record the approved application in the applicant's name. However, if the applicant is a partnership, corporation, limited liability company, or association, the applicant shall record the approved application in the name of the partnership, corporation, limited liability company, or association. When an approved application is properly recorded, the county assessor shall enter the land for taxation at an assessed value determined under section 14 of this chapter.
[Pre-1975 Property Tax Recodification Citation: 6-8-2-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.8-1993, SEC.75; P.L.66-2006, SEC.13; P.L.111-2016, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-14. Rate of Assessment; Adjustment

Sec. 14. Land which is classified under this chapter as native forest land, a forest plantation, or wildlands 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.
[Pre-1975 Property Tax Recodification Citation: 6-8-2-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.13; P.L.66-2006, SEC.14; P.L.180-2016, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-15. Minerals on Land; Assessment

Sec. 15. If any oil, gas, stone, coal, or other mineral is obtained from land which is classified as native forest land, a forest plantation, or wildlands, 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.
[Pre-1975 Property Tax Recodification Citation: 6-8-2-14.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.66-2006, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-16. Timber and Wildlife Management Standards

Sec. 16. (a) The natural resources commission shall, by rule, establish minimum standards of good timber and wildlife management.
(b) The department of natural resources shall prescribe a management plan for each classified parcel.
(c) The management plan must be followed for the owner to be in compliance with this chapter.
[Pre-1975 Property Tax Recodification Citation: 6-8-2-10.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.28-1990, SEC.3; P.L.186-2003, SEC.14; P.L.66-2006, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-17. Special Permits

Sec. 17. The state forester may issue special permits for other purposes if the land use authorized by the permit is not inconsistent with this chapter. The maximum amount of land to be utilized in the manner authorized by a special permit may not exceed the lesser of the following:
(1) Ten percent (10%) of the total acreage.
(2) Five (5) acres.
[Pre-1975 Property Tax Recodification Citation: 6-8-2-15.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-18. Signs; Posting on Land

Sec. 18. The owner of a parcel of land which is classified as native forest land, a forest plantation, or wildlands shall post four (4) signs on the parcel. The owner shall place the signs on the boundaries of, and on different sides of, the parcel at the points which are the most conspicuous to the public or at the property corners. The department of natural resources shall furnish the signs and shall designate the size and the wording of the signs.
[Pre-1975 Property Tax Recodification Citation: 6-8-2-13.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.16; P.L.66-2006, SEC.17.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-19. Inspection of Land; Records; Use of Geographic Information System

Sec. 19. At least once every seven (7) years the state forester, or the state forester's deputy, shall inspect each parcel of land which is classified as native forest land, a forest plantation, or wildlands. On each inspection trip the state forester, or the state forester's deputy, shall, if possible, have the owner go over the parcel with the state forester and shall point out to the owner any needed improvement. If the landowner chooses not to accompany the state forester in person, the state forester may use a geographic information system (GIS) or other remote sensing technology to conduct the inspection. In addition, the state forester shall give the owner a written report of the inspection and the state forester's recommendations. A permanent record of each inspection shall be maintained in the office of the state forester.
[Pre-1975 Property Tax Recodification Citation: 6-8-2-16.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.17; P.L.66-2006, SEC.18; P.L.151-2012, SEC.5; P.L.155-2015, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-20. Withdrawal of Land From Classification; Revised Application for Remaining Eligible Land

Sec. 20. (a) If the owner of land which is classified as native forest land, a forest plantation, or wildlands 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 auditor shall determine the taxes that are required under section 24 of this chapter. The owner shall then file a withdrawal request in duplicate with the state forester on forms prescribed by the state forester. The state forester shall withdraw the land from the classification on receipt of the withdrawal forms.
(b) If the owner of land that is classified as native forest land, a forest plantation, or wildlands wishes to have a part of the classified land removed, in addition to the requirements under subsection (a), the owner shall submit a revised application for the remaining eligible land. The revised application assumes the effective date of the original application.
[Pre-1975 Property Tax Recodification Citation: 6-8-2-17 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.18; P.L.66-2006, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-21. Withdrawal From Classification by State; Assessment of Land

Sec. 21. (a) The state forester shall withdraw land which is classified as native forest land, a forest plantation, or wildlands from the classification if the state forester finds that the provisions of this chapter are not being complied with and that the owner of the land refuses to make the changes necessary for compliance.
(b) If the state forester withdraws land under this section, the state forester shall have the county assessor of the county in which the land is situated assess the land. The county auditor shall determine the taxes that are required under section 24 of this chapter. In addition, the state forester shall immediately notify the owner that the land has been withdrawn.
[Pre-1975 Property Tax Recodification Citations: 6-8-2-17 part; 6-8-2-19 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.19; P.L.66-2006, SEC.20.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-22. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-8-2-17 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.20. Repealed by P.L.66-2006, SEC.30.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6. Assessment of Certain Forest Lands › 6-1.1-6-23. Withdrawal of Classification; Notice to County Official

Sec. 23. If land classified as native forest land, a forest plantation, or wildlands is withdrawn from the classification, the state forester shall immediately notify the assessor 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 on forms provided by the state forester.
[Pre-1975 Property Tax Recodification Citation: 6-8-2-17 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.21; P.L.66-2006, SEC.21; P.L.111-2016, SEC.4.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.2. Assessment of Certain Windbreaks › 6-1.1-6.2-6. Repealed

As added by P.L.58-1985, SEC.1. Amended by P.L.53-1997, SEC.2. Repealed by P.L.186-2003, SEC.81.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.2. Assessment of Certain Windbreaks › 6-1.1-6.2-8. Repealed

As added by P.L.58-1985, SEC.1. Amended by P.L.8-1993, SEC.76. Repealed by P.L.186-2003, SEC.81.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-7. Approval of Application; Notice

Sec. 7. If in the opinion of the county surveyor an application filed under section 6 of this chapter and the land for which classification is requested comply with this chapter, the county surveyor shall approve the application. In addition, the county surveyor shall notify the auditor and the recorder of the county in which the land is located that the application has been approved. The county surveyor shall return one (1) approved application form to the applicant.
As added by P.L.55-1991, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-8. Recordation of Approved Application

Sec. 8. If an application filed under section 6 of this chapter is approved, the applicant shall record the approved application in the applicant's name. If the applicant is a partnership, a corporation, a limited liability company, or an association, the applicant shall record the approved application in the name of the partnership, corporation, limited liability company, or association. When an approved application is properly recorded, the county auditor shall enter the land for taxation at an assessed value determined under section 9 of this chapter.
As added by P.L.55-1991, SEC.1. Amended by P.L.8-1993, SEC.78.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 6.7. Assessment of Filter Strips › 6-1.1-6.7-9. Assessment Rate of Filter Strips; Adjustment; Ditch Assessments

Sec. 9. (a) Land that is classified under this chapter as a filter strip 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.55-1991, SEC.1. Amended by P.L.180-2016, SEC.7.