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Home » US Law » 2022 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.

6-1.1-6.7-11. Management of Filter Strip Land

Sec. 11. A person who owns or controls land that is classified as a filter strip must follow the minimum standards of filter strip management prescribed by the county surveyor with the concurrence of the soil and water conservation district in which the land is located. As added by P.L.55-1991, SEC.1.

6-1.1-6.7-12. Signs

Sec. 12. The owner of a parcel of land that is classified as a filter strip is encouraged to mark the parcel with a minimum of four (4) signs. The owner shall place the signs on the boundaries of the parcel at the points that are the most conspicuous to the public. As added by […]

6-1.1-6.7-13. Inspection of Parcels

Sec. 13. At least once every two (2) years the county surveyor or a representative of the soil and water conservation district in which the land is located shall inspect each parcel of land that is classified as a filter strip. On each inspection trip, if possible, the inspector shall inspect the parcel with the […]

6-1.1-6.7-16. Assessment of Land Following Withdrawal; Appeal

Sec. 16. If an assessment made by a county assessor under section 14 or 15 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.55-1991, SEC.1.

6-1.1-6.7-17. Withdrawal of Land by County Surveyor; Notice

Sec. 17. If land classified as a filter strip is withdrawn from the classification, the county surveyor shall immediately notify the recorder and the auditor of the county in which the land is situated that the land has been withdrawn. In addition, when land is withdrawn, the owner of the land shall make a notation […]

6-1.1-6.7-18. Payment Upon Withdrawal of Land; Lien

Sec. 18. (a) 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 14 or 15 of this chapter. (b) If land that is classified as a filter strip is withdrawn from the classification, the owner shall pay […]

6-1.1-6.7-19. Conveyance of Filter Strip Land

Sec. 19. A conveyance of land that is classified as a filter strip 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.55-1991, SEC.1.

6-1.1-6.7-20. Expenses

Sec. 20. (a) The applicant shall pay the expense of the description required by section 4 of this chapter. (b) 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 […]

6-1.1-6.7-21. Annual Report

Sec. 21. The owner of a parcel of land that is classified as a filter strip shall file a report once each year with the county surveyor on forms prescribed by the county surveyor. As added by P.L.55-1991, SEC.1.

6-1.1-6.7-22. Prohibited Acts Upon Filter Strip Lands

Sec. 22. (a) A person may not do any of the following on land classified as a filter strip: (1) Except as provided in subsection (b), cultivate or harvest crops. (2) Erect a dwelling or other building. (3) Graze a domestic animal or permit grazing by a domestic animal. (4) Burn. (5) Mow before July […]

6-1.1-6.7-23. Reconstruction of Drains; Withdrawal Assessment

Sec. 23. (a) A reconstruction of an existing drain requires reestablishment of the filter strip in the same dimensions as existed prior to reconstructing the drain. (b) Filter strips impacted by construction or reconstruction of regulated drains are not subject to withdrawal assessment under section 14 or 15 of this chapter if the landowner reestablishes […]

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 […]

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 […]