Sec. 9. (a) Land that is classified under this chapter as a windbreak shall be assessed as follows:
(1) At thirteen dollars and twenty-nine cents ($13.29) per acre for general property taxation purposes, for the January 1, 2017, assessment date.
(2) At the amount per acre determined in the following STEPS for general property taxation purposes, for an assessment date after January 1, 2017:
STEP ONE: Determine the amount per acre under this section for the immediately preceding assessment date.
STEP TWO: Multiply the STEP ONE amount by the result of:
(A) one (1); plus
(B) the annual percentage change in the Consumer Price Index for All Urban Consumers published by the federal Bureau of Labor Statistics for the calendar year preceding the calendar year before the assessment date.
(b) Notwithstanding subsection (a), ditch assessments on the classified land shall be paid.
As added by P.L.58-1985, SEC.1. Amended by P.L.180-2016, SEC.6.
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 Appeal of Assessment of Land Being Withdrawn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