Title 6, TAXATION

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 …

Sec. 14. If the owner of land that is classified as a filter strip wishes to have the land withdrawn from the classification, the owner shall have the county assessor of the county in which the land is situated assess the land. The county assessor shall make the assessment in the…

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. If the county surv…

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.

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 If land classified as a filter strip is withdrawn from the classification, the county surveyor shall immediately notify the recorder and the auditor of the county in which the land is situated that the land has been withdrawn. In addition, when land is withdrawn, the own…

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…

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.

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.

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…

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.

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. …

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…

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.

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 of filter strips. As added b…

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. (…

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 …

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…

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…

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 …

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…

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…