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.
Structure Indiana Code
Article 23. Conveyance of Property Interests Less Than Fee Simple
Chapter 5. Uniform Conservation Easement Act
32-23-5-1. Application and Construction of Chapter
32-23-5-2. "Conservation Easement"
32-23-5-4. "Third Party Right of Enforcement"
32-23-5-6. Actions Authorized; Power of Court