Sec. 5. (a) A person who wishes to have a parcel of land classified as a filter strip 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 the county property tax assessment board of appeals with jurisdiction in the county in which the land proposed for classification is located. The decision of the board is final.
As added by P.L.55-1991, SEC.1. Amended by P.L.276-2001, SEC.1; P.L.207-2016, SEC.2.
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