§ 6-1.1-6.2-15 — Assessment upon withdrawal from classification; transfer to new classification

Indiana § 6-1.1-6.2-15

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 6.2: Assessment of Certain Windbreaks

Text

(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a windbreak wishes to have the land withdrawn from the classification,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.

Legislative History

As added by P.L.58-1985, SEC.1. Amended by P.L.66-2006, SEC.25.