Sec. 5. (a) A person who wishes to have a parcel of land that is classified as a windbreak withdrawn from classification under section 15 of this chapter must have the land assessed by the county assessor of the county in which the land is located.
(b) If the assessment made by the county assessor is not satisfactory to the owner, the owner may appeal the assessment to a board consisting of the assessor, auditor, and treasurer of the county in which the land is located. The decision of the board is final.
As added by P.L.58-1985, SEC.1. Amended by P.L.186-2003, SEC.25.
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 Appeal of Assessment of Land Being Withdrawn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