Indiana Code
Chapter 48. Urban Agricultural Zones
6-1.1-48-17. Property Tax Exemption; Conditions; Dissolution

Sec. 17. (a) If a designating body designates an area of land as an urban agricultural zone, the designating body may by ordinance or resolution exempt land located partially or wholly within an urban agricultural zone from property taxation.
(b) Upon adopting an ordinance or resolution to exempt an area of land within an urban agricultural zone from property taxation, a designating body must state in the ordinance or resolution that:
(1) the land may only be used for farming practices; and
(2) if the land is not used for farming practices or used in any manner that is not in compliance with the requirements of this chapter or as reasonably imposed in the ordinance or resolution adopted by a designating body, then the land becomes subject to property tax.
(c) If a designating body dissolves an urban agricultural zone under section 15 of this chapter, the land within an area that had been designated as an urban agricultural zone and exempt from property taxation under this chapter is no longer exempt and becomes subject to property tax.
(d) A designating body may not exercise any of its powers to enact ordinances affecting an urban agricultural zone in a manner that would unreasonably restrict or regulate farming practices unless the restrictions or regulations bear a direct relationship to public health or safety.
As added by P.L.188-2021, SEC.1.

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