6-1.1-6-0.5. “Geo-Referenced”
Sec. 0.5. As used in this chapter, “geo-referenced” means a photo with a minimum horizontal accuracy of plus or minus six (6) meters at one (1) meter resolution. As added by P.L.219-2014, SEC.1.
6-1.1-6-1. Classification
Sec. 1. For the purpose of property taxation, forest land and other land may be classified and assessed under this chapter if the land satisfies the conditions prescribed in this chapter for classification as native forest land, a forest plantation, or wildlands. [Pre-1975 Property Tax Recodification Citation: 6-8-2-1 part.] Formerly: Acts 1975, P.L.47, SEC.1. As […]
6-1.1-6-10. Repealed
[Pre-1975 Property Tax Recodification Citations: 6-8-2-5 part; 6-8-2-6 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.10. Repealed by P.L.66-2006, SEC.30.
6-1.1-6-11. Applications for Classification; Signatures
Sec. 11. A person who wishes to have a parcel of land classified as native forest land, a forest plantation, or wildlands must file an application in duplicate with the state forester on the forms prescribed by the state forester. The application must include the signature of the owner, the professional surveyor or other person […]
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 […]
6-1.1-6-18. Signs; Posting on Land
Sec. 18. The owner of a parcel of land which is classified as native forest land, a forest plantation, or wildlands shall post four (4) signs on the parcel. The owner shall place the signs on the boundaries of, and on different sides of, the parcel at the points which are the most conspicuous to […]
6-1.1-6-19. Inspection of Land; Records; Use of Geographic Information System
Sec. 19. At least once every seven (7) years the state forester, or the state forester’s deputy, shall inspect each parcel of land which is classified as native forest land, a forest plantation, or wildlands. On each inspection trip the state forester, or the state forester’s deputy, shall, if possible, have the owner go over […]
6-1.1-6-2. Forest Plantations
Sec. 2. (a) Land may be classified as a forest plantation if it is cleared land which has growing on it a good stand of timber producing trees as that concept is understood by a district forester or a professional forester. (b) A new forest plantation must have at least four hundred (400) timber producing […]
6-1.1-6-2.5. Wildlands
Sec. 2.5. Land may be classified as wildlands if it contains one (1) or more of the following: (1) Grasslands that are dominated by native grasses or intermixed with other native herbaceous vegetation. (2) Wetlands that support a prevalence of native vegetation adopted for saturated conditions. (3) Early forest successional stands that are dominated by […]
6-1.1-6-20. Withdrawal of Land From Classification; Revised Application for Remaining Eligible Land
Sec. 20. (a) If the owner of land which is classified as native forest land, a forest plantation, or wildlands 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 auditor shall determine the taxes […]
6-1.1-6-21. Withdrawal From Classification by State; Assessment of Land
Sec. 21. (a) The state forester shall withdraw land which is classified as native forest land, a forest plantation, or wildlands from the classification if the state forester finds that the provisions of this chapter are not being complied with and that the owner of the land refuses to make the changes necessary for compliance. […]
6-1.1-6-22. Repealed
[Pre-1975 Property Tax Recodification Citation: 6-8-2-17 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.20. Repealed by P.L.66-2006, SEC.30.
6-1.1-6-23. Withdrawal of Classification; Notice to County Official
Sec. 23. If land classified as native forest land, a forest plantation, or wildlands is withdrawn from the classification, the state forester shall immediately notify the assessor 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 […]
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 […]