Assessment of parcel for mineral wealth; placement on tax

Ind. Code § 6-1.1-6.2-10, under Chapter 6.2. Assessment of Certain Windbreaks.

Ind. Code § 6-1.1-6.2-10

duplicate Sec. 10. If any oil, gas, stone, coal, or other mineral is obtained from land that is classified as a windbreak, 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 the tax duplicate. As added by P.L.58-1985, SEC.1.