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 an
area of vegetation for removing sediment, organic matter and other
pollutants 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 of
land may be classified as filter strips and assessed as provided in this
chapter. 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 the
parcel 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 not
more than seventy-five (75) feet wide.
(3) The parcel of land does not contain a dwelling or other
usable building.
(4) The parcel of land is not used for livestock grazing.
(5) No part of the parcel of land lies within a licensed shooting
preserve.
(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 conservation
district offices.
(b) A filter strip that exists on July 1, 1991, may qualify for
classification if:
(1) the parcel meets the requirements of subsection (a); and
(2) the parcel is vegetated with a herbaceous vegetation that
meets the seeding specifications of filter strips created after July
1, 1991, as determined by the county surveyor in concurrence
with the local soil and water conservation district in which the
parcel 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 county
surveyor or a registered land surveyor. The parcel shall be identified
by section, township, range, and county references. Plats of the
parcel shall be prepared in ink and on the scale and in the number
prescribed by the county surveyor.
(b) An aerial photograph may be used in order to obtain a
description of the parcel. However, the description must be accurate
and meet the requirements specified in subsection (a). If an aerial
photograph is used, that fact shall be noted on the application
referred 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 classified
as a filter strip must have the land assessed by the county assessor of
the county in which the land is located.
(b) If the assessment made by the county assessor is not
satisfactory to the owner, the owner may appeal the assessment to the
county property tax assessment board of appeals of the county in
which the land proposed for classification is located. The decision of
the board is final. As added by P.L.55-1991, SEC.1. Amended by P.L.276-2001, SEC.1.
IC 6-1.1-6.7-6 Application; form and contents
Sec. 6. (a) A person who wishes to have a parcel of land classified
as a filter strip must file an application with the county surveyor on
the forms prescribed by the county surveyor. The application must
include the following items:
(1) The plats referred to in section 4 of this chapter.
(2) The assessment required under section 5 of this chapter
entered in ink by the county assessor.
(3) The signatures of the owner, the registered land surveyor (if
a registered land surveyor is used), the county surveyor, and the
county assessor.
(4) A letter of concurrence in the classification from the soil
and water conservation district in which the land is located.
(b) If an error or omission affecting the eligibility of the
application is discovered by the county surveyor or county assessor,
the county surveyor or county assessor shall promptly notify the
applicant of the deficiency and allow the applicant to amend the
application. 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 filed
under section 6 of this chapter and the land for which classification
is requested comply with this chapter, the county surveyor shall
approve the application. In addition, the county surveyor shall notify
the auditor and the recorder of the county in which the land is located
that the application has been approved. The county surveyor shall
return 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 is
approved, the applicant shall record the approved application in the
applicant's name. If the applicant is a partnership, a corporation, a
limited liability company, or an 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 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 strip
shall be assessed at one dollar ($1) per acre for general property
taxation purposes. However, ditch assessments on the classified land
shall 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 obtained
from land that is classified as a filter strip, 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. 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 as
a filter strip must follow the minimum standards of filter strip
management prescribed by the county surveyor with the concurrence
of the soil and water conservation district in which the land is
located. 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 filter
strip 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 or
a representative of the soil and water conservation district in which
the land is located shall inspect each parcel of land that is classified
as a filter strip. On each inspection trip, if possible, the inspector
shall inspect the parcel with the owner and shall point out to the
owner any needed improvement. In addition, the inspector shall give
the owner a written report of the inspection and the inspector's
recommendations. A permanent record of each inspection shall be
maintained 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 strip
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 assessor shall make the
assessment in the manner prescribed in section 5 of this chapter. The
owner shall then file a withdrawal request in duplicate with the
county surveyor on forms prescribed by the county surveyor. The
county surveyor shall withdraw the land from the classification on
receipt 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 surveyor
findings
Sec. 15. The county surveyor shall withdraw land that is classified
as a filter strip from the classification if the surveyor finds that this
chapter is not being complied with and that the owner of the land
refuses to make the changes necessary for compliance. If the county
surveyor withdraws land under this section, the county surveyor shall
have the county assessor of the county in which the land is situated
assess the land. The county assessor shall make the assessment in the
manner prescribed in section 5 of this chapter. In addition, the county
surveyor shall immediately notify the owner that the land has been
withdrawn 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 section
14 or 15 of this chapter is not satisfactory to the owner, the owner
may appeal the assessment in the manner prescribed in section 5 of
this 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 the
classification, the county surveyor shall immediately notify the
recorder and 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. 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 classification
assessment" means the assessment required under section 5 of this
chapter, and "withdrawal assessment" means the assessment required
under section 14 or 15 of this chapter.
(b) If land that is classified as a filter strip is withdrawn from the
classification, 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 the
classification, would have been assessed on the land during
the lesser of the period of classification or the ten (10) year
period immediately preceding the date on which the land is
withdrawn 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 the
land and any increase in the initial classification of the land
resulting from the subsequent construction of a ditch or
levee.
(c) The liability imposed by this section is a lien upon the land
withdrawn from the classification. When the amount is collected, the
amount shall be paid into the county general fund. If the amount is
not paid, the lien shall be treated in the same manner that delinquent
taxes 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 strip
does not release any person acquiring an interest in the land from any
obligation 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 description
required by section 4 of this chapter.
(b) The expense of an assessment that is required under this
chapter shall be paid from the county general fund of the county in
which the parcel is located. The county assessor is entitled to
necessary expenses for services in making an assessment that is
required 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 filter
strip shall file a report once each year with the county surveyor on
forms 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 land
classified as a filter strip:
(1) Except as provided in subsection (b), cultivate or harvest
crops.
(2) Erect a dwelling or other building.
(3) Graze a domestic animal or permit grazing by a domestic
animal.
(4) Burn.
(5) Mow before July of any year after the first year in which the
filter strip is established.
(6) Engage in any practice that permanently alters land or
vegetation on the land.
(b) A person may up to three (3) times a year cut grass-legumes
for hay on land classified as a filter strip. However, reseeding is
required upon recommendation of the county surveyor with the
concurrence of the local soil and water conservation district in which
the 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 requires
reestablishment of the filter strip in the same dimensions as existed
prior to reconstructing the drain.
(b) Filter strips impacted by construction or reconstruction of
regulated drains are not subject to withdrawal assessment under
section 14 or 15 of this chapter if the landowner reestablishes the
existing filter strip boundaries along the new boundaries of the ditch.
(c) Failure to reestablish the filter strip will result in withdrawal
from 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 filter
strips
Sec. 24. The county drainage board may allow the use of
construction, reconstruction, or maintenance funds to provide for the
establishment 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 and
maintenance of filter strips
Sec. 25. The county surveyor, in cooperation with the county
extension service and the soil and water conservation district in
which the land is located, shall give advice and technical assistance
to the landowner for the establishment and maintenance of filter
strips. As added by P.L.55-1991, SEC.1.
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 an
area of vegetation for removing sediment, organic matter and other
pollutants 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 of
land may be classified as filter strips and assessed as provided in this
chapter. 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 the
parcel 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 not
more than seventy-five (75) feet wide.
(3) The parcel of land does not contain a dwelling or other
usable building.
(4) The parcel of land is not used for livestock grazing.
(5) No part of the parcel of land lies within a licensed shooting
preserve.
(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 conservation
district offices.
(b) A filter strip that exists on July 1, 1991, may qualify for
classification if:
(1) the parcel meets the requirements of subsection (a); and
(2) the parcel is vegetated with a herbaceous vegetation that
meets the seeding specifications of filter strips created after July
1, 1991, as determined by the county surveyor in concurrence
with the local soil and water conservation district in which the
parcel 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 county
surveyor or a registered land surveyor. The parcel shall be identified
by section, township, range, and county references. Plats of the
parcel shall be prepared in ink and on the scale and in the number
prescribed by the county surveyor.
(b) An aerial photograph may be used in order to obtain a
description of the parcel. However, the description must be accurate
and meet the requirements specified in subsection (a). If an aerial
photograph is used, that fact shall be noted on the application
referred 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 classified
as a filter strip must have the land assessed by the county assessor of
the county in which the land is located.
(b) If the assessment made by the county assessor is not
satisfactory to the owner, the owner may appeal the assessment to the
county property tax assessment board of appeals of the county in
which the land proposed for classification is located. The decision of
the board is final. As added by P.L.55-1991, SEC.1. Amended by P.L.276-2001, SEC.1.
IC 6-1.1-6.7-6 Application; form and contents
Sec. 6. (a) A person who wishes to have a parcel of land classified
as a filter strip must file an application with the county surveyor on
the forms prescribed by the county surveyor. The application must
include the following items:
(1) The plats referred to in section 4 of this chapter.
(2) The assessment required under section 5 of this chapter
entered in ink by the county assessor.
(3) The signatures of the owner, the registered land surveyor (if
a registered land surveyor is used), the county surveyor, and the
county assessor.
(4) A letter of concurrence in the classification from the soil
and water conservation district in which the land is located.
(b) If an error or omission affecting the eligibility of the
application is discovered by the county surveyor or county assessor,
the county surveyor or county assessor shall promptly notify the
applicant of the deficiency and allow the applicant to amend the
application. 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 filed
under section 6 of this chapter and the land for which classification
is requested comply with this chapter, the county surveyor shall
approve the application. In addition, the county surveyor shall notify
the auditor and the recorder of the county in which the land is located
that the application has been approved. The county surveyor shall
return 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 is
approved, the applicant shall record the approved application in the
applicant's name. If the applicant is a partnership, a corporation, a
limited liability company, or an 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 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 strip
shall be assessed at one dollar ($1) per acre for general property
taxation purposes. However, ditch assessments on the classified land
shall 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 obtained
from land that is classified as a filter strip, 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. 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 as
a filter strip must follow the minimum standards of filter strip
management prescribed by the county surveyor with the concurrence
of the soil and water conservation district in which the land is
located. 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 filter
strip 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 or
a representative of the soil and water conservation district in which
the land is located shall inspect each parcel of land that is classified
as a filter strip. On each inspection trip, if possible, the inspector
shall inspect the parcel with the owner and shall point out to the
owner any needed improvement. In addition, the inspector shall give
the owner a written report of the inspection and the inspector's
recommendations. A permanent record of each inspection shall be
maintained 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 strip
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 assessor shall make the
assessment in the manner prescribed in section 5 of this chapter. The
owner shall then file a withdrawal request in duplicate with the
county surveyor on forms prescribed by the county surveyor. The
county surveyor shall withdraw the land from the classification on
receipt 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 surveyor
findings
Sec. 15. The county surveyor shall withdraw land that is classified
as a filter strip from the classification if the surveyor finds that this
chapter is not being complied with and that the owner of the land
refuses to make the changes necessary for compliance. If the county
surveyor withdraws land under this section, the county surveyor shall
have the county assessor of the county in which the land is situated
assess the land. The county assessor shall make the assessment in the
manner prescribed in section 5 of this chapter. In addition, the county
surveyor shall immediately notify the owner that the land has been
withdrawn 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 section
14 or 15 of this chapter is not satisfactory to the owner, the owner
may appeal the assessment in the manner prescribed in section 5 of
this 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 the
classification, the county surveyor shall immediately notify the
recorder and 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. 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 classification
assessment" means the assessment required under section 5 of this
chapter, and "withdrawal assessment" means the assessment required
under section 14 or 15 of this chapter.
(b) If land that is classified as a filter strip is withdrawn from the
classification, 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 the
classification, would have been assessed on the land during
the lesser of the period of classification or the ten (10) year
period immediately preceding the date on which the land is
withdrawn 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 the
land and any increase in the initial classification of the land
resulting from the subsequent construction of a ditch or
levee.
(c) The liability imposed by this section is a lien upon the land
withdrawn from the classification. When the amount is collected, the
amount shall be paid into the county general fund. If the amount is
not paid, the lien shall be treated in the same manner that delinquent
taxes 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 strip
does not release any person acquiring an interest in the land from any
obligation 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 description
required by section 4 of this chapter.
(b) The expense of an assessment that is required under this
chapter shall be paid from the county general fund of the county in
which the parcel is located. The county assessor is entitled to
necessary expenses for services in making an assessment that is
required 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 filter
strip shall file a report once each year with the county surveyor on
forms 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 land
classified as a filter strip:
(1) Except as provided in subsection (b), cultivate or harvest
crops.
(2) Erect a dwelling or other building.
(3) Graze a domestic animal or permit grazing by a domestic
animal.
(4) Burn.
(5) Mow before July of any year after the first year in which the
filter strip is established.
(6) Engage in any practice that permanently alters land or
vegetation on the land.
(b) A person may up to three (3) times a year cut grass-legumes
for hay on land classified as a filter strip. However, reseeding is
required upon recommendation of the county surveyor with the
concurrence of the local soil and water conservation district in which
the 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 requires
reestablishment of the filter strip in the same dimensions as existed
prior to reconstructing the drain.
(b) Filter strips impacted by construction or reconstruction of
regulated drains are not subject to withdrawal assessment under
section 14 or 15 of this chapter if the landowner reestablishes the
existing filter strip boundaries along the new boundaries of the ditch.
(c) Failure to reestablish the filter strip will result in withdrawal
from 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 filter
strips
Sec. 24. The county drainage board may allow the use of
construction, reconstruction, or maintenance funds to provide for the
establishment 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 and
maintenance of filter strips
Sec. 25. The county surveyor, in cooperation with the county
extension service and the soil and water conservation district in
which the land is located, shall give advice and technical assistance
to the landowner for the establishment and maintenance of filter
strips. As added by P.L.55-1991, SEC.1.
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 an
area of vegetation for removing sediment, organic matter and other
pollutants 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 of
land may be classified as filter strips and assessed as provided in this
chapter. 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 the
parcel 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 not
more than seventy-five (75) feet wide.
(3) The parcel of land does not contain a dwelling or other
usable building.
(4) The parcel of land is not used for livestock grazing.
(5) No part of the parcel of land lies within a licensed shooting
preserve.
(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 conservation
district offices.
(b) A filter strip that exists on July 1, 1991, may qualify for
classification if:
(1) the parcel meets the requirements of subsection (a); and
(2) the parcel is vegetated with a herbaceous vegetation that
meets the seeding specifications of filter strips created after July
1, 1991, as determined by the county surveyor in concurrence
with the local soil and water conservation district in which the
parcel 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 county
surveyor or a registered land surveyor. The parcel shall be identified
by section, township, range, and county references. Plats of the
parcel shall be prepared in ink and on the scale and in the number
prescribed by the county surveyor.
(b) An aerial photograph may be used in order to obtain a
description of the parcel. However, the description must be accurate
and meet the requirements specified in subsection (a). If an aerial
photograph is used, that fact shall be noted on the application
referred 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 classified
as a filter strip must have the land assessed by the county assessor of
the county in which the land is located.
(b) If the assessment made by the county assessor is not
satisfactory to the owner, the owner may appeal the assessment to the
county property tax assessment board of appeals of the county in
which the land proposed for classification is located. The decision of
the board is final. As added by P.L.55-1991, SEC.1. Amended by P.L.276-2001, SEC.1.
IC 6-1.1-6.7-6 Application; form and contents
Sec. 6. (a) A person who wishes to have a parcel of land classified
as a filter strip must file an application with the county surveyor on
the forms prescribed by the county surveyor. The application must
include the following items:
(1) The plats referred to in section 4 of this chapter.
(2) The assessment required under section 5 of this chapter
entered in ink by the county assessor.
(3) The signatures of the owner, the registered land surveyor (if
a registered land surveyor is used), the county surveyor, and the
county assessor.
(4) A letter of concurrence in the classification from the soil
and water conservation district in which the land is located.
(b) If an error or omission affecting the eligibility of the
application is discovered by the county surveyor or county assessor,
the county surveyor or county assessor shall promptly notify the
applicant of the deficiency and allow the applicant to amend the
application. 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 filed
under section 6 of this chapter and the land for which classification
is requested comply with this chapter, the county surveyor shall
approve the application. In addition, the county surveyor shall notify
the auditor and the recorder of the county in which the land is located
that the application has been approved. The county surveyor shall
return 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 is
approved, the applicant shall record the approved application in the
applicant's name. If the applicant is a partnership, a corporation, a
limited liability company, or an 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 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 strip
shall be assessed at one dollar ($1) per acre for general property
taxation purposes. However, ditch assessments on the classified land
shall 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 obtained
from land that is classified as a filter strip, 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. 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 as
a filter strip must follow the minimum standards of filter strip
management prescribed by the county surveyor with the concurrence
of the soil and water conservation district in which the land is
located. 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 filter
strip 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 or
a representative of the soil and water conservation district in which
the land is located shall inspect each parcel of land that is classified
as a filter strip. On each inspection trip, if possible, the inspector
shall inspect the parcel with the owner and shall point out to the
owner any needed improvement. In addition, the inspector shall give
the owner a written report of the inspection and the inspector's
recommendations. A permanent record of each inspection shall be
maintained 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 strip
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 assessor shall make the
assessment in the manner prescribed in section 5 of this chapter. The
owner shall then file a withdrawal request in duplicate with the
county surveyor on forms prescribed by the county surveyor. The
county surveyor shall withdraw the land from the classification on
receipt 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 surveyor
findings
Sec. 15. The county surveyor shall withdraw land that is classified
as a filter strip from the classification if the surveyor finds that this
chapter is not being complied with and that the owner of the land
refuses to make the changes necessary for compliance. If the county
surveyor withdraws land under this section, the county surveyor shall
have the county assessor of the county in which the land is situated
assess the land. The county assessor shall make the assessment in the
manner prescribed in section 5 of this chapter. In addition, the county
surveyor shall immediately notify the owner that the land has been
withdrawn 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 section
14 or 15 of this chapter is not satisfactory to the owner, the owner
may appeal the assessment in the manner prescribed in section 5 of
this 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 the
classification, the county surveyor shall immediately notify the
recorder and 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. 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 classification
assessment" means the assessment required under section 5 of this
chapter, and "withdrawal assessment" means the assessment required
under section 14 or 15 of this chapter.
(b) If land that is classified as a filter strip is withdrawn from the
classification, 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 the
classification, would have been assessed on the land during
the lesser of the period of classification or the ten (10) year
period immediately preceding the date on which the land is
withdrawn 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 the
land and any increase in the initial classification of the land
resulting from the subsequent construction of a ditch or
levee.
(c) The liability imposed by this section is a lien upon the land
withdrawn from the classification. When the amount is collected, the
amount shall be paid into the county general fund. If the amount is
not paid, the lien shall be treated in the same manner that delinquent
taxes 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 strip
does not release any person acquiring an interest in the land from any
obligation 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 description
required by section 4 of this chapter.
(b) The expense of an assessment that is required under this
chapter shall be paid from the county general fund of the county in
which the parcel is located. The county assessor is entitled to
necessary expenses for services in making an assessment that is
required 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 filter
strip shall file a report once each year with the county surveyor on
forms 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 land
classified as a filter strip:
(1) Except as provided in subsection (b), cultivate or harvest
crops.
(2) Erect a dwelling or other building.
(3) Graze a domestic animal or permit grazing by a domestic
animal.
(4) Burn.
(5) Mow before July of any year after the first year in which the
filter strip is established.
(6) Engage in any practice that permanently alters land or
vegetation on the land.
(b) A person may up to three (3) times a year cut grass-legumes
for hay on land classified as a filter strip. However, reseeding is
required upon recommendation of the county surveyor with the
concurrence of the local soil and water conservation district in which
the 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 requires
reestablishment of the filter strip in the same dimensions as existed
prior to reconstructing the drain.
(b) Filter strips impacted by construction or reconstruction of
regulated drains are not subject to withdrawal assessment under
section 14 or 15 of this chapter if the landowner reestablishes the
existing filter strip boundaries along the new boundaries of the ditch.
(c) Failure to reestablish the filter strip will result in withdrawal
from 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 filter
strips
Sec. 24. The county drainage board may allow the use of
construction, reconstruction, or maintenance funds to provide for the
establishment 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 and
maintenance of filter strips
Sec. 25. The county surveyor, in cooperation with the county
extension service and the soil and water conservation district in
which the land is located, shall give advice and technical assistance
to the landowner for the establishment and maintenance of filter
strips. As added by P.L.55-1991, SEC.1.
