§ 6-1.1-48-17 — Property tax exemption; conditions; dissolution

Indiana § 6-1.1-48-17

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 48: Urban Agricultural Zones

Text

(a) If a designating body designates an area
of land as an urban agricultural zone, the designating body may by
ordinance or resolution exempt land located partially or wholly within
an urban agricultural zone from property taxation.
(b) Upon adopting an ordinance or resolution to exempt an area of
land within an urban agricultural zone from property taxation, a
designating body must state in the ordinance or resolution that:
(1) the land may only be used for farming practices; and
(2) if the land is not used for farming practices or used in any
manner that is not in compliance with the requirements of this
chapter or as reasonably imposed in the ordinance or resolution
adopted by a designating body, then the land becomes subject to
property tax.
(c) If a designating body dissolves an urban agricultural zone under
section 15 of this chapter, the land within an area that had been
designated as an urban agricultural zone and exempt from property
taxation under this chapter is no longer exempt and becomes subject to
property tax.
(d) A designating body may not exercise any of its powers to enact
ordinances affecting an urban agricultural zone in a manner that would
unreasonably restrict or regulate farming practices unless the
restrictions or regulations bear a direct relationship to public health or
safety.

Legislative History

As added by P.L.188-2021, SEC.1.