Sec. 8. For the purposes of IC 6-1.1, real property that is subject to a conservation easement shall be assessed and taxed on a basis that reflects the easement. [Pre-2002 Recodification Citation: 32-5-2.6-7.] As added by P.L.2-2002, SEC.8.
Ind. Code § 32-23-5-8, under Uniform Conservation Easement Act.
Ind. Code § 32-23-5-8
Sec. 8. For the purposes of IC 6-1.1, real property that is subject to a conservation easement shall be assessed and taxed on a basis that reflects the easement. [Pre-2002 Recodification Citation: 32-5-2.6-7.] As added by P.L.2-2002, SEC.8.