2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 6.7. Assessment of Filter Strips
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.