Indiana Code
Chapter 5. Uniform Conservation Easement Act
32-23-5-8. Taxation

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.