Indiana § 6-1.1-6-24 Tax payments and penalties upon withdrawal; lien on land; distribution
of revenue

Indiana Statutes

§ 6-1.1-6-24 — Tax payments and penalties upon withdrawal; lien on land; distribution of revenue

Indiana § 6-1.1-6-24

Art. 1.1PROPERTY TAXES

Ch. 6Assessment of Certain Forest Lands

This text of Indiana § 6-1.1-6-24 (Tax payments and penalties upon withdrawal; lien on land; distribution of revenue) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-6-24 (2026).

Text

(a)If land that is classified as native forest land, a forest plantation, or wildlands is withdrawn from the classification, the owner shall pay an amount equal to the sum of the following: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during the period of classification or the ten (10) year period immediately preceding the date on which the land is withdrawn from the classification, whichever is lesser.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 comm

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(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land, a forest plantation, or wildlands is withdrawn from the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preceding the date on which the land is withdrawn from the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.