2019 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 4. Procedures for Real Property Assessment
6-1.1-4-14. Adjacent property holders; assessment or exemption of various rights-of-way
Sec. 14. (a) Except as provided in subsection (b), land may not be assessed to an adjacent property holder if it:
(1) is occupied by and is within the right-of-way of a railroad, interurban, or street railway;
(2) is within the line of a levee constructed and maintained either by a levee association or under any law of this state;
(3) is used and occupied as part of a public drainage ditch, including land that:
(A) is adjacent to the ditch; and
(B) cannot be used for farmland or any other purpose because of a need for access to the ditch; or
(4) is within a right-of-way that is used and occupied as a public highway.
(b) If land described in subsection (a)(1), (a)(2), or (a)(3) has not been transferred by deed to a person who holds the land for railroad, interurban, street railway, levee, drainage, or public highway purposes, the land shall be assessed to the adjacent property owner. However, the assessed value of the land shall be deducted from the assessed value of the land assessed to the adjacent property owner.
(c) If an assessor and a landowner fail to agree on the amount of land described in subsection (a)(1), (a)(2), (a)(3), or (a)(4), the assessor shall have the county surveyor make a survey to determine the amount of land so described.
[Pre-1975 Property Tax Recodification Citation: 6-1-26-11.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.6; P.L.47-1990, SEC.1; P.L.171-2018, SEC.4.
