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 other
land may be classified and assessed under this chapter if the land
satisfies the conditions prescribed in this chapter for classification as
native 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 is
cleared land which has growing on it a good stand of timber
producing trees as that concept is understood by a district forester or
a 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 must
be 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 or
intermixed with other native herbaceous vegetation.
(2) Wetlands that support a prevalence of native vegetation
adopted for saturated conditions.
(3) Early forest successional stands that are dominated by native
herbaceous and woody vegetation that will develop into native
forest land.
(4) Other lands the department determines is capable of
supporting 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 contains
at least forty (40) square feet of basal area per acre or at least one
thousand (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 contain
any of the following:
(1) Nonforest areas containing a good stand of vegetation
capable of supporting wildlife that is conducive to wildlife
management. A good stand of vegetation must include a diverse
stand of vegetation other than monotypic stands or nonnative
invasive species, including tall fescue (Festuca arundinacea)
and other species designated by the state forester. However, the
state forester may allow tall fescue to be used for erosion
control.
(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 a
forest plantation to a non-forest area without a special permit issued
under 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 land
classified 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 trees
are not considered timber producing trees: dogwoods (Cornus);
water-beech (Carpinus); ironwood (Ostrya); red bud (Cercis);
pawpaw; black haw; pomaceous trees; Christmas trees which are
grown for commercial purposes; and other trees listed by the state
forester. (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 forest
land, a forest plantation, or wildlands unless it contains at least ten
(10) contiguous acres. The parcel may be of any shape but must be
at 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 the
state forester under section 11 of this chapter to have classified as
native forest land, a forest plantation, or wildlands a parcel of land
that:
(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 landowner
that is already classified as native forest land, a forest
plantation, or wildlands.
(b) A parcel of land described in subsection (a) must be described
and platted under section 9 of this chapter. The description and plat
under this subsection must be combined with the plat of the existing
classified 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 for
purposes 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 forest
land, a forest plantation, or wildlands if a dwelling or other building
is 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 forest
land, a forest plantation, or wildlands if it is grazed by domestic
animals 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 person
who:
(1) wishes to have a parcel of land classified as native forest
land, 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. The
parcel must be described by metes and bounds or other
professionally accepted practices and must locate the parcel with
reference to an established corner. In addition, the description must
identify the parcel by section, township, range, and county
references. The surveyor shall prepare plats of the parcel in ink, and
the 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 in
order to prepare a description of the parcel. However, the surveyor's
description must be accurate, and it must meet the requirements
specified in subsection (a) of this section. If an aerial photograph is
used, that fact shall be noted on the application referred to in section
11 of this chapter.
(c) The natural resources commission may adopt rules to allow
other 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 classified
as native forest land, a forest plantation, or wildlands must file an
application in duplicate with the state forester on the forms
prescribed by the state forester. The application must include the
signature of the owner, the registered land surveyor or other person
described in rules adopted under section 9(c) of this chapter, the state
forester, 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 under
section 11 of this chapter and the land to be classified comply with
the provisions of this chapter, the state forester shall approve the
application. In addition, the state forester shall notify the auditor of
the county in which the land is located that the application has been
approved and return one (1) approved application form to the
applicant. (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 is
approved, the applicant shall record the approved application in the
applicant's name. However, if the applicant is a partnership,
corporation, limited liability company, or association, the applicant
shall record the approved application in the name of the partnership,
corporation, limited liability company, or association. When an
approved application is properly recorded, the county auditor shall
enter 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 native
forest land, a forest plantation, or wildlands shall be assessed at one
dollar ($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 obtained
from 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 the
mineral 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 wildlife
management.
(b) The department of natural resources shall prescribe a
management plan for each classified parcel.
(c) The management plan must be followed for the owner to be in
compliance 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 other
purposes if the land use authorized by the permit is not inconsistent
with this chapter. The maximum amount of land to be utilized in the
manner authorized by a special permit may not exceed the lesser of
the 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 as
native forest land, a forest plantation, or wildlands shall post four (4)
signs on the parcel. The owner shall place the signs on the
boundaries of, and on different sides of, the parcel at the points
which are the most conspicuous to the public or at the property
corners. The department of natural resources shall furnish the signs
and 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 the
state forester's deputy, shall inspect each parcel of land which is
classified as native forest land, a forest plantation, or wildlands. On
each inspection trip the state forester, or the state forester's deputy,
shall, if possible, have the owner go over the parcel with the state
forester and shall point out to the owner any needed improvement. In
addition, the state forester shall give the owner a written report of the
inspection and the state forester's recommendations. A permanent
record of each inspection shall be maintained in the office of the
state 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 for
remaining eligible land
Sec. 20. (a) If the owner of land which is classified as native
forest land, a forest plantation, or wildlands wishes to have the land
withdrawn from the classification, the owner shall have the county
assessor of the county in which the land is situated assess the land.
The county auditor shall determine the taxes that are required under
section 24 of this chapter. The owner shall then file a withdrawal
request in duplicate with the state forester on forms prescribed by the
state forester. The state forester shall withdraw the land from the
classification on receipt of the withdrawal forms.
(b) If the owner of land that is classified as native forest land, a
forest plantation, or wildlands wishes to have a part of the classified
land removed, in addition to the requirements under subsection (a),
the owner shall submit a revised application for the remaining
eligible land. The revised application assumes the effective date of
the 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 is
classified as native forest land, a forest plantation, or wildlands from
the classification if the state forester finds that the provisions of this
chapter 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 state
forester shall have the county assessor of the county in which the
land is situated assess the land. The county auditor shall determine
the taxes that are required under section 24 of this chapter. In
addition, the state forester shall immediately notify the owner that
the 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 forester
shall immediately notify the auditor of the county in which the land
is situated that the land has been withdrawn. In addition, when land
is withdrawn, the owner of the land shall make a notation of the
withdrawal in the records of the county recorder on forms provided
by 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 forest
plantation, or wildlands is withdrawn from the classification, the
owner shall pay an amount equal to the sum of the following:
(1) The total property taxes that, if it were not for the
classification, would have been assessed on the land during the
period of classification or the ten (10) year period immediately
preceding the date on which the land is withdrawn from the
classification, 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 withdrawal
plus fifty dollars ($50) per acre, unless an amount is established
by rule by the natural resources commission. However, the
natural resources commission may not increase the penalty
amount more than once every five (5) years.
(b) The liability imposed by this section is a lien upon the land
withdrawn from the classification. When the county collects the
amount, 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 restoration
fund (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 into
the county general fund.
If the amount is not paid, it shall be treated in the same manner the
delinquent taxes on real property are treated.
(c) The county auditor shall determine the tax owed under
subsection (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 divided
land; disclosure to purchaser
Sec. 25. (a) A conveyance of land which is classified as native
forest land, a forest plantation, or wildlands does not release any
person acquiring an interest in the land from any obligation or
liability imposed under this chapter.
(b) If land that is classified as native forest land, a forest
plantation, or wildlands is conveyed in a manner that divides the
classified land into two (2) or more parcels, the owner shall file a
new application for each parcel. The new application does not affect
the original date of the classification.
(c) If the owner of land that is classified as native forest land, a
forest plantation, or wildlands decides to sell or convey the classified
land, the owner must disclose in writing the following information
to the potential purchaser:
(1) That the land is enrolled in the classified land program.
(2) Any potential violations, tax liabilities, and penalties under
this 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 9
of this chapter shall be paid by the applicant. The expense of a
recording 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 as
native forest land, a forest plantation, or wildlands shall file a report
once each year with the state forester on forms furnished by the state
forester.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.66-2006,
SEC.24.
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 other
land may be classified and assessed under this chapter if the land
satisfies the conditions prescribed in this chapter for classification as
native 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 is
cleared land which has growing on it a good stand of timber
producing trees as that concept is understood by a district forester or
a 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 must
be 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 or
intermixed with other native herbaceous vegetation.
(2) Wetlands that support a prevalence of native vegetation
adopted for saturated conditions.
(3) Early forest successional stands that are dominated by native
herbaceous and woody vegetation that will develop into native
forest land.
(4) Other lands the department determines is capable of
supporting 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 contains
at least forty (40) square feet of basal area per acre or at least one
thousand (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 contain
any of the following:
(1) Nonforest areas containing a good stand of vegetation
capable of supporting wildlife that is conducive to wildlife
management. A good stand of vegetation must include a diverse
stand of vegetation other than monotypic stands or nonnative
invasive species, including tall fescue (Festuca arundinacea)
and other species designated by the state forester. However, the
state forester may allow tall fescue to be used for erosion
control.
(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 a
forest plantation to a non-forest area without a special permit issued
under 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 land
classified 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 trees
are not considered timber producing trees: dogwoods (Cornus);
water-beech (Carpinus); ironwood (Ostrya); red bud (Cercis);
pawpaw; black haw; pomaceous trees; Christmas trees which are
grown for commercial purposes; and other trees listed by the state
forester. (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 forest
land, a forest plantation, or wildlands unless it contains at least ten
(10) contiguous acres. The parcel may be of any shape but must be
at 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 the
state forester under section 11 of this chapter to have classified as
native forest land, a forest plantation, or wildlands a parcel of land
that:
(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 landowner
that is already classified as native forest land, a forest
plantation, or wildlands.
(b) A parcel of land described in subsection (a) must be described
and platted under section 9 of this chapter. The description and plat
under this subsection must be combined with the plat of the existing
classified 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 for
purposes 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 forest
land, a forest plantation, or wildlands if a dwelling or other building
is 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 forest
land, a forest plantation, or wildlands if it is grazed by domestic
animals 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 person
who:
(1) wishes to have a parcel of land classified as native forest
land, 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. The
parcel must be described by metes and bounds or other
professionally accepted practices and must locate the parcel with
reference to an established corner. In addition, the description must
identify the parcel by section, township, range, and county
references. The surveyor shall prepare plats of the parcel in ink, and
the 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 in
order to prepare a description of the parcel. However, the surveyor's
description must be accurate, and it must meet the requirements
specified in subsection (a) of this section. If an aerial photograph is
used, that fact shall be noted on the application referred to in section
11 of this chapter.
(c) The natural resources commission may adopt rules to allow
other 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 classified
as native forest land, a forest plantation, or wildlands must file an
application in duplicate with the state forester on the forms
prescribed by the state forester. The application must include the
signature of the owner, the registered land surveyor or other person
described in rules adopted under section 9(c) of this chapter, the state
forester, 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 under
section 11 of this chapter and the land to be classified comply with
the provisions of this chapter, the state forester shall approve the
application. In addition, the state forester shall notify the auditor of
the county in which the land is located that the application has been
approved and return one (1) approved application form to the
applicant. (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 is
approved, the applicant shall record the approved application in the
applicant's name. However, if the applicant is a partnership,
corporation, limited liability company, or association, the applicant
shall record the approved application in the name of the partnership,
corporation, limited liability company, or association. When an
approved application is properly recorded, the county auditor shall
enter 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 native
forest land, a forest plantation, or wildlands shall be assessed at one
dollar ($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 obtained
from 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 the
mineral 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 wildlife
management.
(b) The department of natural resources shall prescribe a
management plan for each classified parcel.
(c) The management plan must be followed for the owner to be in
compliance 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 other
purposes if the land use authorized by the permit is not inconsistent
with this chapter. The maximum amount of land to be utilized in the
manner authorized by a special permit may not exceed the lesser of
the 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 as
native forest land, a forest plantation, or wildlands shall post four (4)
signs on the parcel. The owner shall place the signs on the
boundaries of, and on different sides of, the parcel at the points
which are the most conspicuous to the public or at the property
corners. The department of natural resources shall furnish the signs
and 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 the
state forester's deputy, shall inspect each parcel of land which is
classified as native forest land, a forest plantation, or wildlands. On
each inspection trip the state forester, or the state forester's deputy,
shall, if possible, have the owner go over the parcel with the state
forester and shall point out to the owner any needed improvement. In
addition, the state forester shall give the owner a written report of the
inspection and the state forester's recommendations. A permanent
record of each inspection shall be maintained in the office of the
state 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 for
remaining eligible land
Sec. 20. (a) If the owner of land which is classified as native
forest land, a forest plantation, or wildlands wishes to have the land
withdrawn from the classification, the owner shall have the county
assessor of the county in which the land is situated assess the land.
The county auditor shall determine the taxes that are required under
section 24 of this chapter. The owner shall then file a withdrawal
request in duplicate with the state forester on forms prescribed by the
state forester. The state forester shall withdraw the land from the
classification on receipt of the withdrawal forms.
(b) If the owner of land that is classified as native forest land, a
forest plantation, or wildlands wishes to have a part of the classified
land removed, in addition to the requirements under subsection (a),
the owner shall submit a revised application for the remaining
eligible land. The revised application assumes the effective date of
the 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 is
classified as native forest land, a forest plantation, or wildlands from
the classification if the state forester finds that the provisions of this
chapter 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 state
forester shall have the county assessor of the county in which the
land is situated assess the land. The county auditor shall determine
the taxes that are required under section 24 of this chapter. In
addition, the state forester shall immediately notify the owner that
the 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 forester
shall immediately notify the auditor of the county in which the land
is situated that the land has been withdrawn. In addition, when land
is withdrawn, the owner of the land shall make a notation of the
withdrawal in the records of the county recorder on forms provided
by 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 forest
plantation, or wildlands is withdrawn from the classification, the
owner shall pay an amount equal to the sum of the following:
(1) The total property taxes that, if it were not for the
classification, would have been assessed on the land during the
period of classification or the ten (10) year period immediately
preceding the date on which the land is withdrawn from the
classification, 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 withdrawal
plus fifty dollars ($50) per acre, unless an amount is established
by rule by the natural resources commission. However, the
natural resources commission may not increase the penalty
amount more than once every five (5) years.
(b) The liability imposed by this section is a lien upon the land
withdrawn from the classification. When the county collects the
amount, 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 restoration
fund (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 into
the county general fund.
If the amount is not paid, it shall be treated in the same manner the
delinquent taxes on real property are treated.
(c) The county auditor shall determine the tax owed under
subsection (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 divided
land; disclosure to purchaser
Sec. 25. (a) A conveyance of land which is classified as native
forest land, a forest plantation, or wildlands does not release any
person acquiring an interest in the land from any obligation or
liability imposed under this chapter.
(b) If land that is classified as native forest land, a forest
plantation, or wildlands is conveyed in a manner that divides the
classified land into two (2) or more parcels, the owner shall file a
new application for each parcel. The new application does not affect
the original date of the classification.
(c) If the owner of land that is classified as native forest land, a
forest plantation, or wildlands decides to sell or convey the classified
land, the owner must disclose in writing the following information
to the potential purchaser:
(1) That the land is enrolled in the classified land program.
(2) Any potential violations, tax liabilities, and penalties under
this 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 9
of this chapter shall be paid by the applicant. The expense of a
recording 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 as
native forest land, a forest plantation, or wildlands shall file a report
once each year with the state forester on forms furnished by the state
forester.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.66-2006,
SEC.24.
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 other
land may be classified and assessed under this chapter if the land
satisfies the conditions prescribed in this chapter for classification as
native 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 is
cleared land which has growing on it a good stand of timber
producing trees as that concept is understood by a district forester or
a 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 must
be 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 or
intermixed with other native herbaceous vegetation.
(2) Wetlands that support a prevalence of native vegetation
adopted for saturated conditions.
(3) Early forest successional stands that are dominated by native
herbaceous and woody vegetation that will develop into native
forest land.
(4) Other lands the department determines is capable of
supporting 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 contains
at least forty (40) square feet of basal area per acre or at least one
thousand (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 contain
any of the following:
(1) Nonforest areas containing a good stand of vegetation
capable of supporting wildlife that is conducive to wildlife
management. A good stand of vegetation must include a diverse
stand of vegetation other than monotypic stands or nonnative
invasive species, including tall fescue (Festuca arundinacea)
and other species designated by the state forester. However, the
state forester may allow tall fescue to be used for erosion
control.
(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 a
forest plantation to a non-forest area without a special permit issued
under 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 land
classified 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 trees
are not considered timber producing trees: dogwoods (Cornus);
water-beech (Carpinus); ironwood (Ostrya); red bud (Cercis);
pawpaw; black haw; pomaceous trees; Christmas trees which are
grown for commercial purposes; and other trees listed by the state
forester. (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 forest
land, a forest plantation, or wildlands unless it contains at least ten
(10) contiguous acres. The parcel may be of any shape but must be
at 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 the
state forester under section 11 of this chapter to have classified as
native forest land, a forest plantation, or wildlands a parcel of land
that:
(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 landowner
that is already classified as native forest land, a forest
plantation, or wildlands.
(b) A parcel of land described in subsection (a) must be described
and platted under section 9 of this chapter. The description and plat
under this subsection must be combined with the plat of the existing
classified 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 for
purposes 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 forest
land, a forest plantation, or wildlands if a dwelling or other building
is 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 forest
land, a forest plantation, or wildlands if it is grazed by domestic
animals 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 person
who:
(1) wishes to have a parcel of land classified as native forest
land, 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. The
parcel must be described by metes and bounds or other
professionally accepted practices and must locate the parcel with
reference to an established corner. In addition, the description must
identify the parcel by section, township, range, and county
references. The surveyor shall prepare plats of the parcel in ink, and
the 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 in
order to prepare a description of the parcel. However, the surveyor's
description must be accurate, and it must meet the requirements
specified in subsection (a) of this section. If an aerial photograph is
used, that fact shall be noted on the application referred to in section
11 of this chapter.
(c) The natural resources commission may adopt rules to allow
other 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 classified
as native forest land, a forest plantation, or wildlands must file an
application in duplicate with the state forester on the forms
prescribed by the state forester. The application must include the
signature of the owner, the registered land surveyor or other person
described in rules adopted under section 9(c) of this chapter, the state
forester, 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 under
section 11 of this chapter and the land to be classified comply with
the provisions of this chapter, the state forester shall approve the
application. In addition, the state forester shall notify the auditor of
the county in which the land is located that the application has been
approved and return one (1) approved application form to the
applicant. (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 is
approved, the applicant shall record the approved application in the
applicant's name. However, if the applicant is a partnership,
corporation, limited liability company, or association, the applicant
shall record the approved application in the name of the partnership,
corporation, limited liability company, or association. When an
approved application is properly recorded, the county auditor shall
enter 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 native
forest land, a forest plantation, or wildlands shall be assessed at one
dollar ($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 obtained
from 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 the
mineral 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 wildlife
management.
(b) The department of natural resources shall prescribe a
management plan for each classified parcel.
(c) The management plan must be followed for the owner to be in
compliance 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 other
purposes if the land use authorized by the permit is not inconsistent
with this chapter. The maximum amount of land to be utilized in the
manner authorized by a special permit may not exceed the lesser of
the 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 as
native forest land, a forest plantation, or wildlands shall post four (4)
signs on the parcel. The owner shall place the signs on the
boundaries of, and on different sides of, the parcel at the points
which are the most conspicuous to the public or at the property
corners. The department of natural resources shall furnish the signs
and 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 the
state forester's deputy, shall inspect each parcel of land which is
classified as native forest land, a forest plantation, or wildlands. On
each inspection trip the state forester, or the state forester's deputy,
shall, if possible, have the owner go over the parcel with the state
forester and shall point out to the owner any needed improvement. In
addition, the state forester shall give the owner a written report of the
inspection and the state forester's recommendations. A permanent
record of each inspection shall be maintained in the office of the
state 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 for
remaining eligible land
Sec. 20. (a) If the owner of land which is classified as native
forest land, a forest plantation, or wildlands wishes to have the land
withdrawn from the classification, the owner shall have the county
assessor of the county in which the land is situated assess the land.
The county auditor shall determine the taxes that are required under
section 24 of this chapter. The owner shall then file a withdrawal
request in duplicate with the state forester on forms prescribed by the
state forester. The state forester shall withdraw the land from the
classification on receipt of the withdrawal forms.
(b) If the owner of land that is classified as native forest land, a
forest plantation, or wildlands wishes to have a part of the classified
land removed, in addition to the requirements under subsection (a),
the owner shall submit a revised application for the remaining
eligible land. The revised application assumes the effective date of
the 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 is
classified as native forest land, a forest plantation, or wildlands from
the classification if the state forester finds that the provisions of this
chapter 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 state
forester shall have the county assessor of the county in which the
land is situated assess the land. The county auditor shall determine
the taxes that are required under section 24 of this chapter. In
addition, the state forester shall immediately notify the owner that
the 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 forester
shall immediately notify the auditor of the county in which the land
is situated that the land has been withdrawn. In addition, when land
is withdrawn, the owner of the land shall make a notation of the
withdrawal in the records of the county recorder on forms provided
by 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 forest
plantation, or wildlands is withdrawn from the classification, the
owner shall pay an amount equal to the sum of the following:
(1) The total property taxes that, if it were not for the
classification, would have been assessed on the land during the
period of classification or the ten (10) year period immediately
preceding the date on which the land is withdrawn from the
classification, 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 withdrawal
plus fifty dollars ($50) per acre, unless an amount is established
by rule by the natural resources commission. However, the
natural resources commission may not increase the penalty
amount more than once every five (5) years.
(b) The liability imposed by this section is a lien upon the land
withdrawn from the classification. When the county collects the
amount, 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 restoration
fund (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 into
the county general fund.
If the amount is not paid, it shall be treated in the same manner the
delinquent taxes on real property are treated.
(c) The county auditor shall determine the tax owed under
subsection (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 divided
land; disclosure to purchaser
Sec. 25. (a) A conveyance of land which is classified as native
forest land, a forest plantation, or wildlands does not release any
person acquiring an interest in the land from any obligation or
liability imposed under this chapter.
(b) If land that is classified as native forest land, a forest
plantation, or wildlands is conveyed in a manner that divides the
classified land into two (2) or more parcels, the owner shall file a
new application for each parcel. The new application does not affect
the original date of the classification.
(c) If the owner of land that is classified as native forest land, a
forest plantation, or wildlands decides to sell or convey the classified
land, the owner must disclose in writing the following information
to the potential purchaser:
(1) That the land is enrolled in the classified land program.
(2) Any potential violations, tax liabilities, and penalties under
this 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 9
of this chapter shall be paid by the applicant. The expense of a
recording 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 as
native forest land, a forest plantation, or wildlands shall file a report
once each year with the state forester on forms furnished by the state
forester.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.66-2006,
SEC.24.
