CHAPTER 6.7. ASSESSMENT OF FILTER STRIPS
IC 6-1.1-6.7
Chapter 6.7. Assessment of Filter Strips
IC 6-1.1-6.7-1
"Filter strip" defined
Sec. 1. As used in this chapter, "filter strip" refers to a strip or anarea of vegetation for removing sediment, organic matter and otherpollutants from runoff and wastewater.
As added by P.L.55-1991, SEC.1.
IC 6-1.1-6.7-2
Classification of parcels for assessment as filter strips
Sec. 2. For the purpose of property taxation, certain parcels ofland may be classified as filter strips and assessed as provided in thischapter.
As added by P.L.55-1991, SEC.1.
IC 6-1.1-6.7-3
Requirements for classification as filter strip
Sec. 3. (a) A parcel of land may be classified as a filter strip if theparcel of land meets all of the following requirements:
(1) The parcel of land is adjacent to an:
(A) open water course such as a ditch, creek, or river; or
(B) open body of water such as a wetland or lake.
(2) The parcel of land is at least twenty (20) feet wide but notmore than seventy-five (75) feet wide.
(3) The parcel of land does not contain a dwelling or otherusable building.
(4) The parcel of land is not used for livestock grazing.
(5) No part of the parcel of land lies within a licensed shootingpreserve.
(6) The landowner enters into an agreement with the:
(A) drainage board of jurisdiction along regulated drains;and
(B) county surveyor along nonregulated drains;
with concurrence of the local soil and water conservationdistrict offices.
(b) A filter strip that exists on July 1, 1991, may qualify forclassification if:
(1) the parcel meets the requirements of subsection (a); and
(2) the parcel is vegetated with a herbaceous vegetation thatmeets the seeding specifications of filter strips created after July1, 1991, as determined by the county surveyor in concurrencewith the local soil and water conservation district in which theparcel is located.
As added by P.L.55-1991, SEC.1.
IC 6-1.1-6.7-4
Surveyor description of parcel; plats; photographs
Sec. 4. (a) A person who wishes to have a parcel of land classified
as a filter strip must have the parcel properly described by the countysurveyor or a registered land surveyor. The parcel shall be identifiedby section, township, range, and county references. Plats of theparcel shall be prepared in ink and on the scale and in the numberprescribed by the county surveyor.
(b) An aerial photograph may be used in order to obtain adescription of the parcel. However, the description must be accurateand meet the requirements specified in subsection (a). If an aerialphotograph is used, that fact shall be noted on the applicationreferred to in section 6 of this chapter.
As added by P.L.55-1991, SEC.1.
IC 6-1.1-6.7-5
Assessment of parcel; appeal
Sec. 5. (a) A person who wishes to have a parcel of land classifiedas a filter strip must have the land assessed by the county assessor ofthe 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 thecounty property tax assessment board of appeals of the county inwhich the land proposed for classification is located. The decision ofthe board is final.
As added by P.L.55-1991, SEC.1. Amended by P.L.276-2001, SEC.1.
IC 6-1.1-6.7-6
Application; form and contents
Sec. 6. (a) A person who wishes to have a parcel of land classifiedas a filter strip must file an application with the county surveyor onthe forms prescribed by the county surveyor. The application mustinclude the following items:
(1) The plats referred to in section 4 of this chapter.
(2) The assessment required under section 5 of this chapterentered in ink by the county assessor.
(3) The signatures of the owner, the registered land surveyor (ifa registered land surveyor is used), the county surveyor, and thecounty assessor.
(4) A letter of concurrence in the classification from the soiland water conservation district in which the land is located.
(b) If an error or omission affecting the eligibility of theapplication is discovered by the county surveyor or county assessor,the county surveyor or county assessor shall promptly notify theapplicant of the deficiency and allow the applicant to amend theapplication.
As added by P.L.55-1991, SEC.1. Amended by P.L.53-1997, SEC.4.
IC 6-1.1-6.7-7
Approval of application; notice
Sec. 7. If in the opinion of the county surveyor an application filedunder section 6 of this chapter and the land for which classificationis requested comply with this chapter, the county surveyor shall
approve the application. In addition, the county surveyor shall notifythe auditor and the recorder of the county in which the land is locatedthat the application has been approved. The county surveyor shallreturn one (1) approved application form to the applicant.
As added by P.L.55-1991, SEC.1.
IC 6-1.1-6.7-8
Recordation of approved application
Sec. 8. If an application filed under section 6 of this chapter isapproved, the applicant shall record the approved application in theapplicant's name. If the applicant is a partnership, a corporation, alimited liability company, or an association, the applicant shallrecord 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 undersection 9 of this chapter.
As added by P.L.55-1991, SEC.1. Amended by P.L.8-1993, SEC.78.
IC 6-1.1-6.7-9
Assessment rate of filter strips; ditch assessments
Sec. 9. Land that is classified under this chapter as a filter stripshall 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.55-1991, SEC.1.
IC 6-1.1-6.7-10
Mineral production on land classified as filter strip; assessment
Sec. 10. If any oil, gas, stone, coal, or other mineral is obtainedfrom land that is classified as a filter strip, 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.55-1991, SEC.1.
IC 6-1.1-6.7-11
Management of filter strip land
Sec. 11. A person who owns or controls land that is classified asa filter strip must follow the minimum standards of filter stripmanagement prescribed by the county surveyor with the concurrenceof the soil and water conservation district in which the land islocated.
As added by P.L.55-1991, SEC.1.
IC 6-1.1-6.7-12
Signs
Sec. 12. The owner of a parcel of land that is classified as a filterstrip is encouraged to mark the parcel with a minimum of four (4)signs. The owner shall place the signs on the boundaries of the parcel
at the points that are the most conspicuous to the public.
As added by P.L.55-1991, SEC.1.
IC 6-1.1-6.7-13
Inspection of parcels
Sec. 13. At least once every two (2) years the county surveyor ora representative of the soil and water conservation district in whichthe land is located shall inspect each parcel of land that is classifiedas a filter strip. On each inspection trip, if possible, the inspectorshall inspect the parcel with the owner and shall point out to theowner any needed improvement. In addition, the inspector shall givethe owner a written report of the inspection and the inspector'srecommendations. A permanent record of each inspection shall bemaintained in the office of the county surveyor.
As added by P.L.55-1991, SEC.1.
IC 6-1.1-6.7-14
Withdrawal of land from filter strip classification; owner request
Sec. 14. If the owner of land that is classified as a filter stripwishes 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 thecounty surveyor on forms prescribed by the county surveyor. Thecounty surveyor shall withdraw the land from the classification onreceipt of the withdrawal forms.
As added by P.L.55-1991, SEC.1.
IC 6-1.1-6.7-15
Withdrawal of land from filter strip classification; county surveyorfindings
Sec. 15. The county surveyor shall withdraw land that is classifiedas a filter strip from the classification if the surveyor finds that thischapter is not being complied with and that the owner of the landrefuses to make the changes necessary for compliance. If the countysurveyor withdraws land under this section, the county surveyor shallhave the county assessor of the county in which the land is situatedassess the land. The county assessor shall make the assessment in themanner prescribed in section 5 of this chapter. In addition, the countysurveyor shall immediately notify the owner that the land has beenwithdrawn from the classification.
As added by P.L.55-1991, SEC.1.
IC 6-1.1-6.7-16
Assessment of land following withdrawal; appeal
Sec. 16. If an assessment made by a county assessor under section14 or 15 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.55-1991, SEC.1.
IC 6-1.1-6.7-17
Withdrawal of land by county surveyor; notice
Sec. 17. If land classified as a filter strip is withdrawn from theclassification, the county surveyor shall immediately notify therecorder and the auditor of the county in which the land is situatedthat 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.55-1991, SEC.1.
IC 6-1.1-6.7-18
Payment upon withdrawal of land; lien
Sec. 18. (a) For purposes of this section, "initial classificationassessment" means the assessment required under section 5 of thischapter, and "withdrawal assessment" means the assessment requiredunder section 14 or 15 of this chapter.
(b) If land that is classified as a filter strip is withdrawn from theclassification, the owner shall pay an amount equal to the lesser 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 lesser of the period of classification or the ten (10) yearperiod immediately preceding the date on which the land iswithdrawn from the classification; 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.
(c) The liability imposed by this section is a lien upon the landwithdrawn from the classification. When the amount is collected, theamount shall be paid into the county general fund. If the amount isnot paid, the lien shall be treated in the same manner that delinquenttaxes on real property are treated.
As added by P.L.55-1991, SEC.1. Amended by P.L.1-1992, SEC.14.
IC 6-1.1-6.7-19
Conveyance of filter strip land
Sec. 19. A conveyance of land that is classified as a filter stripdoes not release any person acquiring an interest in the land from anyobligation or liability imposed under this chapter.
As added by P.L.55-1991, SEC.1.
IC 6-1.1-6.7-20
Expenses Sec. 20. (a) The applicant shall pay the expense of the descriptionrequired by section 4 of this chapter.
(b) The expense of an assessment that is required under thischapter shall be paid from the county general fund of the county inwhich the parcel is located. The county assessor is entitled tonecessary expenses for services in making an assessment that isrequired under this chapter.
As added by P.L.55-1991, SEC.1.
IC 6-1.1-6.7-21
Annual report
Sec. 21. The owner of a parcel of land that is classified as a filterstrip shall file a report once each year with the county surveyor onforms prescribed by the county surveyor.
As added by P.L.55-1991, SEC.1.
IC 6-1.1-6.7-22
Prohibited acts upon filter strip lands
Sec. 22. (a) A person may not do any of the following on landclassified as a filter strip:
(1) Except as provided in subsection (b), cultivate or harvestcrops.
(2) Erect a dwelling or other building.
(3) Graze a domestic animal or permit grazing by a domesticanimal.
(4) Burn.
(5) Mow before July of any year after the first year in which thefilter strip is established.
(6) Engage in any practice that permanently alters land orvegetation on the land.
(b) A person may up to three (3) times a year cut grass-legumesfor hay on land classified as a filter strip. However, reseeding isrequired upon recommendation of the county surveyor with theconcurrence of the local soil and water conservation district in whichthe filter strip is located.
As added by P.L.55-1991, SEC.1.
IC 6-1.1-6.7-23
Reconstruction of drains; withdrawal assessment
Sec. 23. (a) A reconstruction of an existing drain requiresreestablishment of the filter strip in the same dimensions as existedprior to reconstructing the drain.
(b) Filter strips impacted by construction or reconstruction ofregulated drains are not subject to withdrawal assessment undersection 14 or 15 of this chapter if the landowner reestablishes theexisting filter strip boundaries along the new boundaries of the ditch.
(c) Failure to reestablish the filter strip will result in withdrawalfrom the program.
As added by P.L.55-1991, SEC.1.
IC 6-1.1-6.7-24
County drainage boards; establishment and vegetation of filterstrips
Sec. 24. The county drainage board may allow the use ofconstruction, reconstruction, or maintenance funds to provide for theestablishment and vegetation of filter strips along regulated drains.
As added by P.L.55-1991, SEC.1.
IC 6-1.1-6.7-25
County surveyor advice and assistance for establishment andmaintenance of filter strips
Sec. 25. The county surveyor, in cooperation with the countyextension service and the soil and water conservation district inwhich the land is located, shall give advice and technical assistanceto the landowner for the establishment and maintenance of filterstrips.
As added by P.L.55-1991, SEC.1.