Sec. 21. (a) The state forester shall withdraw land which is classified as native forest land, a forest plantation, or wildlands from the classification if the state forester finds that the provisions of this chapter are not being complied with and that the owner of the land refuses to make the changes necessary for compliance.
(b) If the state forester withdraws land under this section, the state forester shall have the county assessor of the county in which the land is situated assess the land. The county auditor shall determine the taxes that are required under section 24 of this chapter. In addition, the state forester shall immediately notify the owner that the land has been withdrawn.
[Pre-1975 Property Tax Recodification Citations: 6-8-2-17 part; 6-8-2-19 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.19; P.L.66-2006, SEC.20.
Structure Indiana Code
Chapter 6. Assessment of Certain Forest Lands
6-1.1-6-3.5. Restrictions on Use of Classified Land
6-1.1-6-4. Nontimber Producing Trees
6-1.1-6-5. Size Restrictions of Classified Land Parcel
6-1.1-6-5.5. Revised Application With State Forester
6-1.1-6-6. Classification Not Permitted if Building Is on Parcel
6-1.1-6-7. Classification Not Permitted if Grazing on Parcel
6-1.1-6-11. Applications for Classification; Signatures
6-1.1-6-12. Approval of Applications
6-1.1-6-13. Recording Approved Application
6-1.1-6-14. Rate of Assessment; Adjustment
6-1.1-6-15. Minerals on Land; Assessment
6-1.1-6-16. Timber and Wildlife Management Standards
6-1.1-6-18. Signs; Posting on Land
6-1.1-6-19. Inspection of Land; Records; Use of Geographic Information System
6-1.1-6-20. Withdrawal of Land From Classification; Revised Application for Remaining Eligible Land
6-1.1-6-21. Withdrawal From Classification by State; Assessment of Land
6-1.1-6-23. Withdrawal of Classification; Notice to County Official
6-1.1-6-24. Tax Payments and Penalties Upon Withdrawal; Lien on Land; Distribution of Revenue