Sec. 3. Land of controlled environment agricultural property shall be classified and assessed as agricultural, and the improvements shall be classified and assessed as an agricultural greenhouse. As added by P.L.236-2023, SEC.20.
Classification and assessment
Ind. Code § 6-1.1-8.1-3, under Chapter 8.1. Controlled Environment Agriculture Property.
Ind. Code § 6-1.1-8.1-3