CHAPTER 6.2. ASSESSMENT OF CERTAIN WINDBREAKS
IC 6-1.1-6.2
Chapter 6.2. Assessment of Certain Windbreaks
IC 6-1.1-6.2-1
Windbreak defined
Sec. 1. As used in this chapter, "windbreak" refers to a fieldwindbreak.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-2
Application of chapter
Sec. 2. This chapter applies to a parcel of land classified as awindbreak and assessed as provided in this chapter before July 1,2003.
As added by P.L.58-1985, SEC.1. Amended by P.L.186-2003,SEC.24.
IC 6-1.1-6.2-3
Criteria for classification
Sec. 3. A parcel of land may be classified as a windbreak if:
(1) it abuts a fence line or a property line;
(2) it abuts arable land;
(3) the landowner enters into an agreement with the departmentof natural resources establishing standards of windbreakmanagement for the parcel of land as that concept is understoodby competent professional foresters;
(4) it is at least fifty (50) feet wide;
(5) it does not contain a dwelling or other usable building; and
(6) no part of it lies within a licensed shooting preserve.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-4
Repealed
(Repealed by P.L.186-2003, SEC.81.)
IC 6-1.1-6.2-5
Assessment in county of location; appeal
Sec. 5. (a) A person who wishes to have a parcel of land that isclassified as a windbreak withdrawn from classification undersection 15 of this chapter must have the land assessed by the countyassessor of the county in which the land is located.
(b) If the assessment made by the county assessor is notsatisfactory to the owner, the owner may appeal the assessment to aboard consisting of the assessor, auditor, and treasurer of the countyin 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.
IC 6-1.1-6.2-6
Repealed (Repealed by P.L.186-2003, SEC.81.)
IC 6-1.1-6.2-7
Repealed
(Repealed by P.L.186-2003, SEC.81.)
IC 6-1.1-6.2-8
Repealed
(Repealed by P.L.186-2003, SEC.81.)
IC 6-1.1-6.2-9
General property taxation assessment; ditch assessments
Sec. 9. Land that is classified under this chapter as a windbreakshall be assessed at one dollar ($1) per acre for general propertytaxation purposes. However, ditch assessments on the classified landshall be paid.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-10
Assessment of parcel for mineral wealth; placement on taxduplicate
Sec. 10. If any oil, gas, stone, coal, or other mineral is obtainedfrom land that is classified as a windbreak, the parcel shallimmediately be assessed for the oil, gas, stone, coal, or other mineralwealth. The assessed value of the mineral wealth shall then be placedon the tax duplicate.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-11
Minimum standards of management
Sec. 11. A person who owns or controls land that is classified asa windbreak must follow the minimum standards of windbreakmanagement as prescribed by the department of natural resources.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-12
Issuance of special permits by department
Sec. 12. The department of natural resources may issue specialpermits under this chapter.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-13
Marking parcel signs
Sec. 13. The owner of a parcel of land that is classified as awindbreak shall mark the parcel with four (4) signs. The owner shallplace the signs on the boundaries of and on different sides of theparcel at the points that are the most conspicuous to the public. Thedepartment of natural resources shall furnish the signs and shalldesignate the size and the wording of the signs.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-14
Inspection of parcels by department; report to owner; record
Sec. 14. At least once every two (2) years a representative of thedepartment of natural resources shall inspect each parcel of land thatis classified as a windbreak. On each inspection trip, therepresentative shall, if possible, inspect the parcel with the ownerand shall point out to the owner any needed improvement. Inaddition, the inspector shall give the owner a written report of theinspection and the inspector's recommendations. A permanent recordof each inspection shall be maintained in the office of the departmentof natural resources.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-15
Assessment upon withdrawal from classification; transfer to newclassification
Sec. 15. (a) If the owner of land that is classified as a windbreakwishes to have the land withdrawn from the classification, the ownershall have the county assessor of the county in which the land issituated assess the land. The county assessor shall make theassessment in the manner prescribed in section 5 of this chapter. Theowner shall then file a withdrawal request in duplicate with thedepartment of natural resources on forms prescribed by thedepartment of natural resources. The department of natural resourcesshall withdraw the land from the classification on receipt of thewithdrawal forms.
(b) Land classified as windbreak under this chapter, as forestplantation, native forest land, or wildlands under IC 6-1.1-6 may betransferred from one (1) classification to another, as appropriate,whenever the land transferred qualifies under the new classification.A change in classification does not constitute a withdrawal. Uponsubsequent withdrawal from classification, the date of initialclassification and the initial classification assessment shall be usedin determining any withdrawal payments. The department of naturalresources shall furnish the forms necessary to transfer withinclassifications.
As added by P.L.58-1985, SEC.1. Amended by P.L.66-2006, SEC.25.
IC 6-1.1-6.2-16
Grounds for withdrawal of land by department
Sec. 16. The department of natural resources shall withdraw landthat is classified as a windbreak from the classification if it finds thatthis chapter is not being complied with and that the owner of the landrefuses to make the changes necessary for compliance. If thedepartment of natural resources withdraws land under this section,it shall have the county assessor of the county in which the land issituated assess the land. The county assessor shall make theassessment in the manner prescribed in section 5 of this chapter. Inaddition, the department of natural resources shall immediatelynotify the owner that the land has been withdrawn.As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-17
Appeal of assessment of land being withdrawn
Sec. 17. If an assessment made by a county assessor under section15 or 16 of this chapter is not satisfactory to the owner, the ownermay appeal the assessment in the manner prescribed in section 5 ofthis chapter.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-18
Notice of withdrawal of land to recorder and auditor
Sec. 18. If land classified as a windbreak is withdrawn from theclassification, the department of natural resources shall immediatelynotify the recorder and the auditor of the county in which the land issituated that the land has been withdrawn. In addition, when land iswithdrawn, the owner of the land shall make a notation of thewithdrawal in the records of the county recorder.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-19
Liability upon withdrawal
Sec. 19. (a) If land that is classified as a windbreak is withdrawnfrom the classification, the owner shall pay an amount equal to thelesser of:
(1) the sum of:
(A) the total property taxes that, if it were not for theclassification, would have been assessed on the land duringthe period of classification or the ten (10) year periodimmediately preceding the date on which the land iswithdrawn from the classification, whichever is lesser; plus
(B) interest on the property taxes at the rate of ten percent(10%) per year; or
(2) the remainder of:
(A) the withdrawal assessment of the land; minus
(B) the sum of the initial classification assessment of theland and any increase in the initial classification of the landresulting from the subsequent construction of a ditch orlevee.
(b) The liability imposed by this section is a lien upon the landwithdrawn from the classification. When the amount is collected, itshall be paid into the county general fund. If the amount is not paid,it shall be treated in the same manner that delinquent taxes on realproperty are treated.
(c) For purposes of this section, "initial classification assessment"means the assessment required under section 5 of this chapter, and"withdrawal assessment" means the assessment required undersection 15 or 16 of this chapter.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-20
Obligations and liabilities of persons acquiring interest inwindbreak
Sec. 20. A conveyance of land that is classified as a windbreakdoes not release any person acquiring an interest in the land from anyobligation or liability imposed under this chapter.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-21
Payment of expenses
Sec. 21. The expense of the survey required by section 4 of thischapter shall be paid by the applicant. The expense of an assessmentthat is required under this chapter shall be paid from the countygeneral fund of the county in which the parcel is located. The countyassessor is entitled to necessary expenses for services in making anassessment that is required under this chapter.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-22
Annual report of owner
Sec. 22. The owner of a parcel of land that is classified as awindbreak shall file a report once each year with the department ofnatural resources on forms furnished by the department of naturalresources.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-23
Dwellings or other buildings prohibited
Sec. 23. A person may not erect a dwelling or other building onland classified as a windbreak.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-24
Grazing prohibited
Sec. 24. A person may not graze or permit grazing by a domesticanimal on land classified as a windbreak.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-25
Alteration of land or vegetation; prohibition; permit
Sec. 25. A person may not burn, mow, or otherwise engage in apractice that would alter land or vegetation on land classified as awindbreak, unless the person has been granted a temporary permit todo so by the department of natural resources.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-26
Cultivation or harvest of crops; permit
Sec. 26. A person may not cultivate or harvest crops on landclassified as a windbreak, except crops cultivated or harvested solely
for wildlife food or cover pursuant to a permit issued by thedepartment of natural resources.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-27
Furnishing trees and vegetation; advice and assistance
Sec. 27. The department of natural resources shall furnish trees orother appropriate vegetation without charge to the owner of landclassified as windbreak and, with the advice and cooperation of thecounty extension service, shall give advice and technical assistanceto the landowner for the establishment and maintenance of thewindbreak.
As added by P.L.58-1985, SEC.1.