Sec. 19. (a) If land that is classified as a windbreak is withdrawn from the classification, the owner shall pay an amount equal to the lesser of:
(1) the sum of:
(A) the total property taxes that, if it were not for the classification, would have been assessed on the land during the period of classification or the ten (10) year period immediately preceding the date on which the land is withdrawn from the classification, whichever is lesser; plus
(B) interest on the property taxes at the rate of ten percent (10%) per year; or
(2) the remainder of:
(A) the withdrawal assessment of the land; minus
(B) the sum of the initial classification assessment of the land and any increase in the initial classification of the land resulting from the subsequent construction of a ditch or levee.
(b) The liability imposed by this section is a lien upon the land withdrawn from the classification. When the amount is collected, it shall be paid into the county general fund. If the amount is not paid, it shall be treated in the same manner that delinquent taxes on real property are treated.
(c) 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 15 or 16 of this chapter.
As added by P.L.58-1985, SEC.1.
Structure Indiana Code
Chapter 6.2. Assessment of Certain Windbreaks
6-1.1-6.2-1. Windbreak Defined
6-1.1-6.2-2. Application of Chapter
6-1.1-6.2-3. Criteria for Classification
6-1.1-6.2-5. Assessment in County of Location; Appeal
6-1.1-6.2-9. General Property Taxation Assessment; Adjustment; Ditch Assessments
6-1.1-6.2-10. Assessment of Parcel for Mineral Wealth; Placement on Tax Duplicate
6-1.1-6.2-11. Minimum Standards of Management
6-1.1-6.2-12. Issuance of Special Permits by Department
6-1.1-6.2-13. Marking Parcel Signs
6-1.1-6.2-14. Inspection of Parcels by Department; Report to Owner; Record
6-1.1-6.2-15. Assessment Upon Withdrawal From Classification; Transfer to New Classification
6-1.1-6.2-16. Grounds for Withdrawal of Land by Department
6-1.1-6.2-17. Appeal of Assessment of Land Being Withdrawn
6-1.1-6.2-18. Notice of Withdrawal of Land to Recorder and Auditor
6-1.1-6.2-19. Liability Upon Withdrawal
6-1.1-6.2-20. Obligations and Liabilities of Persons Acquiring Interest in Windbreak
6-1.1-6.2-21. Payment of Expenses
6-1.1-6.2-22. Annual Report of Owner
6-1.1-6.2-23. Dwellings or Other Buildings Prohibited
6-1.1-6.2-24. Grazing Prohibited
6-1.1-6.2-25. Alteration of Land or Vegetation; Prohibition; Permit
6-1.1-6.2-26. Cultivation or Harvest of Crops; Permit
6-1.1-6.2-27. Furnishing Trees and Vegetation; Advice and Assistance