Sec. 10. If any oil, gas, stone, coal, or other mineral is obtained from land that is classified as a filter strip, the parcel shall immediately be assessed for the oil, gas, stone, coal, or other mineral wealth. The assessed value of the mineral wealth shall then be placed on the tax duplicate.
As added by P.L.55-1991, SEC.1.
Structure Indiana Code
Chapter 6.7. Assessment of Filter Strips
6-1.1-6.7-1. "Filter Strip" Defined
6-1.1-6.7-2. Classification of Parcels for Assessment as Filter Strips
6-1.1-6.7-3. Requirements for Classification as Filter Strip
6-1.1-6.7-4. Surveyor Description of Parcel; Plats; Photographs
6-1.1-6.7-5. Assessment of Parcel; Appeal
6-1.1-6.7-6. Application; Form and Contents
6-1.1-6.7-7. Approval of Application; Notice
6-1.1-6.7-8. Recordation of Approved Application
6-1.1-6.7-9. Assessment Rate of Filter Strips; Adjustment; Ditch Assessments
6-1.1-6.7-10. Mineral Production on Land Classified as Filter Strip; Assessment
6-1.1-6.7-11. Management of Filter Strip Land
6-1.1-6.7-13. Inspection of Parcels
6-1.1-6.7-14. Withdrawal of Land From Filter Strip Classification; Owner Request
6-1.1-6.7-15. Withdrawal of Land From Filter Strip Classification; County Surveyor Findings
6-1.1-6.7-16. Assessment of Land Following Withdrawal; Appeal
6-1.1-6.7-17. Withdrawal of Land by County Surveyor; Notice
6-1.1-6.7-18. Payment Upon Withdrawal of Land; Lien
6-1.1-6.7-19. Conveyance of Filter Strip Land
6-1.1-6.7-22. Prohibited Acts Upon Filter Strip Lands
6-1.1-6.7-23. Reconstruction of Drains; Withdrawal Assessment
6-1.1-6.7-24. County Drainage Boards; Establishment and Vegetation of Filter Strips