Classification not permitted if building is on parcel

Ind. Code § 6-1.1-6-6, under Chapter 6. Assessment of Certain Forest Lands.

Ind. Code § 6-1.1-6-6

Sec. 6. A parcel of land may not be classified as native forest land, a forest plantation, or wildlands if a dwelling or other building is situated on the parcel. [Pre-1975 Property Tax Recodification Citation: 6-8-2-9.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.7; P.L.66-2006, SEC.8.