Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-1.1-6.7-1 "Filter strip" defined
0.2K chars
Sec. 1. As used in this chapter, "filter strip" refers to a strip or an area of vegetation for removing sediment, organic matter and other pollutants from runoff and wastewater. As added by P.L.55-1991, SEC.1.
Ind. Code § 6-1.1-6.7-10 Mineral production on land classified as filter strip; assessment
0.3K chars
Sec. 10. If any oil, gas, stone, coal, or other mineral is obtained from land that is classified as a filter strip, 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 th…
Ind. Code § 6-1.1-6.7-11 Management of filter strip land
0.3K chars
Sec. 11. A person who owns or controls land that is classified as a filter strip must follow the minimum standards of filter strip management prescribed by the county surveyor with the concurrence of the soil and water conservation district in which the land is located. As added …
Ind. Code § 6-1.1-6.7-12 Signs
0.3K chars
Sec. 12. The owner of a parcel of land that is classified as a filter strip is encouraged to mark the parcel with a minimum of four (4) signs. The owner shall place the signs on the boundaries of the parcel at the points that are the most conspicuous to the public. As added by P.…
Ind. Code § 6-1.1-6.7-13 Inspection of parcels
1.3K chars
Sec. 13. At least once every two (2) years the county surveyor or a representative of the soil and water conservation district in which the land is located shall inspect each parcel of land that is classified as a filter strip. On each inspection trip, if possible, the inspector …
Ind. Code § 6-1.1-6.7-15 Withdrawal of land from filter strip classification; county
0.7K chars
surveyor findings Sec. 15. The county surveyor shall withdraw land that is classified as a filter strip from the classification if the surveyor finds that this chapter is not being complied with and that the owner of the land refuses to make the changes necessary for compliance. …
Ind. Code § 6-1.1-6.7-16 Assessment of land following withdrawal; appeal
0.2K chars
Sec. 16. If an assessment made by a county assessor under section 14 or 15 of this chapter is not satisfactory to the owner, the owner may appeal the assessment in the manner prescribed in section 5 of this chapter. As added by P.L.55-1991, SEC.1.
Ind. Code § 6-1.1-6.7-17 Withdrawal of land by county surveyor; notice
0.4K chars
Sec. 17. If land classified as a filter strip is withdrawn from the classification, the county surveyor shall immediately notify the recorder and the auditor of the county in which the land is situated that the land has been withdrawn. In addition, when land is withdrawn, the own…
Ind. Code § 6-1.1-6.7-18 Payment upon withdrawal of land; lien
1.5K chars
Sec. 18. (a) For purposes of this section, "initial classification assessment" means the assessment required under section 5 of this chapter, and "withdrawal assessment" means the assessment required under section 14 or 15 of this chapter. (b) If land that is classified as a filt…
Ind. Code § 6-1.1-6.7-19 Conveyance of filter strip land
0.2K chars
Sec. 19. A conveyance of land that is classified as a filter strip does not release any person acquiring an interest in the land from any obligation or liability imposed under this chapter. As added by P.L.55-1991, SEC.1.
Ind. Code § 6-1.1-6.7-2 Classification of parcels for assessment as filter strips
0.2K chars
Sec. 2. For the purpose of property taxation, certain parcels of land may be classified as filter strips and assessed as provided in this chapter. As added by P.L.55-1991, SEC.1.
Ind. Code § 6-1.1-6.7-20 Expenses
0.4K chars
Sec. 20. (a) The applicant shall pay the expense of the description required by section 4 of this chapter. (b) The expense of an assessment that is required under this chapter shall be paid from the county general fund of the county in which the parcel is located. The county asse…
Ind. Code § 6-1.1-6.7-21 Annual report
0.2K chars
Sec. 21. The owner of a parcel of land that is classified as a filter strip shall file a report once each year with the county surveyor on forms prescribed by the county surveyor. As added by P.L.55-1991, SEC.1.
Ind. Code § 6-1.1-6.7-22 Prohibited acts upon filter strip lands
0.8K chars
Sec. 22. (a) A person may not do any of the following on land classified as a filter strip: (1) Except as provided in subsection (b), cultivate or harvest crops. (2) Erect a dwelling or other building. (3) Graze a domestic animal or permit grazing by a domestic animal. (4) Burn. …
Ind. Code § 6-1.1-6.7-23 Reconstruction of drains; withdrawal assessment
0.6K chars
Sec. 23. (a) A reconstruction of an existing drain requires reestablishment of the filter strip in the same dimensions as existed prior to reconstructing the drain. (b) Filter strips impacted by construction or reconstruction of regulated drains are not subject to withdrawal asse…
Ind. Code § 6-1.1-6.7-24 County drainage boards; establishment and vegetation of filter
0.2K chars
strips Sec. 24. The county drainage board may allow the use of construction, reconstruction, or maintenance funds to provide for the establishment and vegetation of filter strips along regulated drains. As added by P.L.55-1991, SEC.1.
Ind. Code § 6-1.1-6.7-25 County surveyor advice and assistance for establishment and
0.3K chars
maintenance of filter strips Sec. 25. The county surveyor, in cooperation with the county extension service and the soil and water conservation district in which the land is located, shall give advice and technical assistance to the landowner for the establishment and maintenance…
Ind. Code § 6-1.1-6.7-3 Requirements for classification as filter strip
1.4K chars
Sec. 3. (a) A parcel of land may be classified as a filter strip if the parcel of land meets all of the following requirements: (1) The parcel of land is adjacent to an: (A) open water course such as a ditch, creek, or river; or (B) open body of water such as a wetland or lake. (…
Ind. Code § 6-1.1-6.7-4 Surveyor description of parcel; plats; photographs
0.7K chars
Sec. 4. (a) A person who wishes to have a parcel of land classified as a filter strip must have the parcel properly described by the county surveyor or a professional surveyor. The parcel shall be identified by section, township, range, and county references. Plats of the parcel …
Ind. Code § 6-1.1-6.7-5 Assessment of parcel; appeal
0.6K chars
Sec. 5. (a) A person who wishes to have a parcel of land classified as a filter strip must have the land assessed by the county assessor of the county in which the land is located. (b) If the assessment made by the county assessor is not satisfactory to the owner, the owner may a…
Ind. Code § 6-1.1-6.7-6 Application; form and contents
1.1K chars
Sec. 6. (a) A person who wishes to have a parcel of land classified as a filter strip must file an application with the county surveyor on the forms prescribed by the county surveyor. The application must include the following items: (1) The plats referred to in section 4 of this…
Ind. Code § 6-1.1-6.7-7 Approval of application; notice
0.5K chars
Sec. 7. If in the opinion of the county surveyor an application filed under section 6 of this chapter and the land for which classification is requested comply with this chapter, the county surveyor shall approve the application. In addition, the county surveyor shall notify the …
Ind. Code § 6-1.1-6.7-8 Recordation of approved application
0.6K chars
Sec. 8. If an application filed under section 6 of this chapter is approved, the applicant shall record the approved application in the applicant's name. If the applicant is a partnership, a corporation, a limited liability company, or an association, the applicant shall record t…
Ind. Code § 6-1.1-6.7-9 Assessment rate of filter strips; adjustment; ditch assessments
1.0K chars
Sec. 9. (a) Land that is classified under this chapter as a filter strip 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 dete…