2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 6.7. Assessment of Filter Strips
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 with jurisdiction in 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; P.L.207-2016, SEC.2.