CHAPTER 6. ASSESSMENT OF CERTAIN FOREST LANDS
IC 6-1.1-6
Chapter 6. Assessment of Certain Forest Lands
IC 6-1.1-6-1
Classification
Sec. 1. For the purpose of property taxation, forest land and otherland may be classified and assessed under this chapter if the landsatisfies the conditions prescribed in this chapter for classification asnative forest land, a forest plantation, or wildlands.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.66-2006,SEC.1.
IC 6-1.1-6-2
Forest plantations
Sec. 2. (a) Land may be classified as a forest plantation if it iscleared land which has growing on it a good stand of timberproducing trees as that concept is understood by a district forester ora professional forester.
(b) A new forest plantation must have at least four hundred (400)timber producing trees per acre. The trees may be any size but mustbe well established.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,SEC.1; P.L.66-2006, SEC.2.
IC 6-1.1-6-2.5
Wildlands
Sec. 2.5. Land may be classified as wildlands if it contains one (1)or more of the following:
(1) Grasslands that are dominated by native grasses orintermixed with other native herbaceous vegetation.
(2) Wetlands that support a prevalence of native vegetationadopted for saturated conditions.
(3) Early forest successional stands that are dominated by nativeherbaceous and woody vegetation that will develop into nativeforest land.
(4) Other lands the department determines is capable ofsupporting wildlife and conducive to wildlife management.
(5) A body of water.
As added by P.L.66-2006, SEC.3.
IC 6-1.1-6-3
Native forest land
Sec. 3. Land may be classified as native forest land if it containsat least forty (40) square feet of basal area per acre or at least onethousand (1,000) timber producing trees, of any size, per acre.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,SEC.2; P.L.66-2006, SEC.4.
IC 6-1.1-6-3.5
Restrictions on use of classified land Sec. 3.5. (a) Areas eligible within a parcel of land may containany of the following:
(1) Nonforest areas containing a good stand of vegetationcapable of supporting wildlife that is conducive to wildlifemanagement. A good stand of vegetation must include a diversestand of vegetation other than monotypic stands or nonnativeinvasive species, including tall fescue (Festuca arundinacea)and other species designated by the state forester. However, thestate forester may allow tall fescue to be used for erosioncontrol.
(2) A body of water that:
(A) is less than two (2) acres in size; or
(B) has an average depth less than four (4) feet.
A parcel may contain more than one (1) isolated body of water.
(b) A parcel may not be converted from native forest land or aforest plantation to a non-forest area without a special permit issuedunder section 17 of this chapter.
(c) Except for crops cultivated solely for wildlife food or cover,a person may not cultivate nontimber agricultural crops on landclassified as wildlands.
As added by P.L.186-2003, SEC.3. Amended by P.L.66-2006, SEC.5.
IC 6-1.1-6-4
Nontimber producing trees
Sec. 4. For purposes of this chapter, the following types of treesare not considered timber producing trees: dogwoods (Cornus);water-beech (Carpinus); ironwood (Ostrya); red bud (Cercis);pawpaw; black haw; pomaceous trees; Christmas trees which aregrown for commercial purposes; and other trees listed by the stateforester.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,SEC.4.
IC 6-1.1-6-5
Size restrictions of classified land parcel
Sec. 5. A parcel of land may not be classified as native forestland, a forest plantation, or wildlands unless it contains at least ten(10) contiguous acres. The parcel may be of any shape but must beat least fifty (50) feet in width.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,SEC.5; P.L.66-2006, SEC.6.
IC 6-1.1-6-5.5
Revised application with state forester
Sec. 5.5. (a) A landowner may file a revised application with thestate forester under section 11 of this chapter to have classified asnative forest land, a forest plantation, or wildlands a parcel of landthat:
(1) consists of at least one (1) acre;
(2) meets the requirements of section 3 of this chapter; and (3) is contiguous to a parcel of land owned by the landownerthat is already classified as native forest land, a forestplantation, or wildlands.
(b) A parcel of land described in subsection (a) must be describedand platted under section 9 of this chapter. The description and platunder this subsection must be combined with the plat of the existingclassified lands.
(c) The revised plat and application prepared under this section:
(1) replace the prior application and plat; and
(2) assume the effective date of the original application forpurposes of section 24 of this chapter.
As added by P.L.186-2003, SEC.6. Amended by P.L.66-2006, SEC.7.
IC 6-1.1-6-6
Classification not permitted if building is on parcel
Sec. 6. A parcel of land may not be classified as native forestland, a forest plantation, or wildlands if a dwelling or other buildingis situated on the parcel.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,SEC.7; P.L.66-2006, SEC.8.
IC 6-1.1-6-7
Classification not permitted if grazing on parcel
Sec. 7. A parcel of land may not be classified as native forestland, a forest plantation, or wildlands if it is grazed by domesticanimals or confined nondomesticated animals.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,P.L.2, SEC.9; P.L.186-2003, SEC.8; P.L.66-2006, SEC.9.
IC 6-1.1-6-8
Repealed
(Repealed by P.L.186-2003, SEC.81.)
IC 6-1.1-6-9
Parcel description
Sec. 9. (a) Except as provided in subsections (b) and (c), a personwho:
(1) wishes to have a parcel of land classified as native forestland, a forest plantation, or wildlands; or
(2) submits a revised application due to:
(A) the partial withdrawal of existing classified land;
(B) division of the parcel related to a conveyance; or
(C) the combination of contiguous lands;
must have the parcel described by a registered land surveyor. Theparcel must be described by metes and bounds or otherprofessionally accepted practices and must locate the parcel withreference to an established corner. In addition, the description mustidentify the parcel by section, township, range, and countyreferences. The surveyor shall prepare plats of the parcel in ink, andthe surveyor shall prepare the plats on the scale, and in the number,
prescribed by the department of natural resources.
(b) The registered land surveyor may use an aerial photograph inorder to prepare a description of the parcel. However, the surveyor'sdescription must be accurate, and it must meet the requirementsspecified in subsection (a) of this section. If an aerial photograph isused, that fact shall be noted on the application referred to in section11 of this chapter.
(c) The natural resources commission may adopt rules to allowother means to describe and plat a parcel under this section.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,SEC.9; P.L.66-2006, SEC.10.
IC 6-1.1-6-10
Repealed
(Repealed by P.L.66-2006, SEC.30.)
IC 6-1.1-6-11
Applications for classification; signatures
Sec. 11. A person who wishes to have a parcel of land classifiedas native forest land, a forest plantation, or wildlands must file anapplication in duplicate with the state forester on the formsprescribed by the state forester. The application must include thesignature of the owner, the registered land surveyor or other persondescribed in rules adopted under section 9(c) of this chapter, the stateforester, and the county assessor.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.53-1997,SEC.1; P.L.186-2003, SEC.11; P.L.66-2006, SEC.12.
IC 6-1.1-6-12
Approval of applications
Sec. 12. If in the state forester's opinion an application filed undersection 11 of this chapter and the land to be classified comply withthe provisions of this chapter, the state forester shall approve theapplication. In addition, the state forester shall notify the auditor ofthe county in which the land is located that the application has beenapproved and return one (1) approved application form to theapplicant.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,SEC.12.
IC 6-1.1-6-13
Recording approved application
Sec. 13. If an application filed under section 11 of this chapter isapproved, the applicant shall record the approved application in theapplicant's name. However, if the applicant is a partnership,corporation, limited liability company, or association, the applicantshall record the approved application in the name of the partnership,corporation, limited liability company, or association. When anapproved application is properly recorded, the county auditor shallenter the land for taxation at an assessed value determined under
section 14 of this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.8-1993,SEC.75; P.L.66-2006, SEC.13.
IC 6-1.1-6-14
Rate of assessment
Sec. 14. Land which is classified under this chapter as nativeforest land, a forest plantation, or wildlands shall be assessed at onedollar ($1) per acre for general property taxation purposes.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,SEC.13; P.L.66-2006, SEC.14.
IC 6-1.1-6-15
Minerals on land; assessment
Sec. 15. If any oil, gas, stone, coal, or other mineral is obtainedfrom land which is classified as native forest land, a forest plantation,or wildlands, the parcel shall immediately be assessed for the oil,gas, stone, coal, or other mineral wealth. The assessed value of themineral wealth shall then be placed on the tax duplicate.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.66-2006,SEC.15.
IC 6-1.1-6-16
Timber and wildlife management standards
Sec. 16. (a) The natural resources commission shall, by rule,establish minimum standards of good timber and wildlifemanagement.
(b) The department of natural resources shall prescribe amanagement plan for each classified parcel.
(c) The management plan must be followed for the owner to be incompliance with this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.28-1990,SEC.3; P.L.186-2003, SEC.14; P.L.66-2006, SEC.16.
IC 6-1.1-6-17
Special permits
Sec. 17. The state forester may issue special permits for otherpurposes if the land use authorized by the permit is not inconsistentwith this chapter. The maximum amount of land to be utilized in themanner authorized by a special permit may not exceed the lesser ofthe following:
(1) Ten percent (10%) of the total acreage.
(2) Five (5) acres.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,SEC.15.
IC 6-1.1-6-18
Signs; posting on land
Sec. 18. The owner of a parcel of land which is classified asnative forest land, a forest plantation, or wildlands shall post four (4)
signs on the parcel. The owner shall place the signs on theboundaries of, and on different sides of, the parcel at the pointswhich are the most conspicuous to the public or at the propertycorners. The department of natural resources shall furnish the signsand shall designate the size and the wording of the signs.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,SEC.16; P.L.66-2006, SEC.17.
IC 6-1.1-6-19
Inspection of land; records
Sec. 19. At least once every five (5) years the state forester, or thestate forester's deputy, shall inspect each parcel of land which isclassified as native forest land, a forest plantation, or wildlands. Oneach inspection trip the state forester, or the state forester's deputy,shall, if possible, have the owner go over the parcel with the stateforester and shall point out to the owner any needed improvement. Inaddition, the state forester shall give the owner a written report of theinspection and the state forester's recommendations. A permanentrecord of each inspection shall be maintained in the office of thestate forester.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,SEC.17; P.L.66-2006, SEC.18.
IC 6-1.1-6-20
Withdrawal of land from classification; revised application forremaining eligible land
Sec. 20. (a) If the owner of land which is classified as nativeforest land, a forest plantation, or wildlands wishes to have the landwithdrawn from the classification, the owner shall have the countyassessor of the county in which the land is situated assess the land.The county auditor shall determine the taxes that are required undersection 24 of this chapter. The owner shall then file a withdrawalrequest in duplicate with the state forester on forms prescribed by thestate forester. The state forester shall withdraw the land from theclassification on receipt of the withdrawal forms.
(b) If the owner of land that is classified as native forest land, aforest plantation, or wildlands wishes to have a part of the classifiedland removed, in addition to the requirements under subsection (a),the owner shall submit a revised application for the remainingeligible land. The revised application assumes the effective date ofthe original application.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,SEC.18; P.L.66-2006, SEC.19.
IC 6-1.1-6-21
Withdrawal from classification by state; assessment of land
Sec. 21. (a) The state forester shall withdraw land which isclassified as native forest land, a forest plantation, or wildlands fromthe classification if the state forester finds that the provisions of thischapter are not being complied with and that the owner of the land
refuses to make the changes necessary for compliance.
(b) If the state forester withdraws land under this section, the stateforester shall have the county assessor of the county in which theland is situated assess the land. The county auditor shall determinethe taxes that are required under section 24 of this chapter. Inaddition, the state forester shall immediately notify the owner thatthe land has been withdrawn.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,SEC.19; P.L.66-2006, SEC.20.
IC 6-1.1-6-22
Repealed
(Repealed by P.L.66-2006, SEC.30.)
IC 6-1.1-6-23
Withdrawal of classification; notice to county official
Sec. 23. If land classified as native forest land, a forest plantation,or wildlands is withdrawn from the classification, the state forestershall immediately notify the auditor of the county in which the landis situated that the land has been withdrawn. In addition, when landis withdrawn, the owner of the land shall make a notation of thewithdrawal in the records of the county recorder on forms providedby the state forester.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,SEC.21; P.L.66-2006, SEC.21.
IC 6-1.1-6-24
Tax payments and penalties upon withdrawal; lien on land;distribution of revenue
Sec. 24. (a) If land that is classified as native forest land, a forestplantation, or wildlands is withdrawn from the classification, theowner shall pay an amount equal to the sum of the following:
(1) The total property taxes that, if it were not for theclassification, would have been assessed on the land during theperiod of classification or the ten (10) year period immediatelypreceding the date on which the land is withdrawn from theclassification, whichever is lesser.
(2) Interest on the property taxes at the rate of ten percent(10%) simple interest per year.
(3) For land that was originally classified after June, 30, 2006,a penalty amount of one hundred dollars ($100) per withdrawalplus fifty dollars ($50) per acre, unless an amount is establishedby rule by the natural resources commission. However, thenatural resources commission may not increase the penaltyamount more than once every five (5) years.
(b) The liability imposed by this section is a lien upon the landwithdrawn from the classification. When the county collects theamount, the funds shall be distributed as follows:
(1) Seventy-five percent (75%) of the penalty under subsection(a)(3) shall be transferred by the county auditor to the treasurer
of state who shall deposit the amount in the forest restorationfund (IC 14-12-1-11.1).
(2) Twenty-five percent (25%) of the penalty under subsection(a)(3) plus the taxes and interest collected under subsection(a)(1) and (a)(2) shall be deposited by the county auditor intothe county general fund.
If the amount is not paid, it shall be treated in the same manner thedelinquent taxes on real property are treated.
(c) The county auditor shall determine the tax owed undersubsection (a).
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.28-1990,SEC.4; P.L.1-1993, SEC.28; P.L.186-2003, SEC.22; P.L.66-2006,SEC.22.
IC 6-1.1-6-25
Effect of conveyance on classification; new application for dividedland; disclosure to purchaser
Sec. 25. (a) A conveyance of land which is classified as nativeforest land, a forest plantation, or wildlands does not release anyperson acquiring an interest in the land from any obligation orliability imposed under this chapter.
(b) If land that is classified as native forest land, a forestplantation, or wildlands is conveyed in a manner that divides theclassified land into two (2) or more parcels, the owner shall file anew application for each parcel. The new application does not affectthe original date of the classification.
(c) If the owner of land that is classified as native forest land, aforest plantation, or wildlands decides to sell or convey the classifiedland, the owner must disclose in writing the following informationto the potential purchaser:
(1) That the land is enrolled in the classified land program.
(2) Any potential violations, tax liabilities, and penalties underthis chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.66-2006,SEC.23.
IC 6-1.1-6-26
Plat and recording expenses
Sec. 26. The expense of the surveyor's plat required by section 9of this chapter shall be paid by the applicant. The expense of arecording shall be paid by the applicant.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,SEC.23.
IC 6-1.1-6-27
Landowner's report
Sec. 27. The owner of a parcel of land which is classified asnative forest land, a forest plantation, or wildlands shall file a reportonce each year with the state forester on forms furnished by the stateforester.(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.66-2006,SEC.24.