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 (a) If land that is classified as native forest land, a forest plantation, or wildlands is withdrawn from the classification, the owner shall pay an amount equal to the sum of the following: (1) The total property taxes that, if it were not for the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 […]
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 […]
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.
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, […]
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 […]
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, […]
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 […]
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 […]
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 […]
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 […]