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2021 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 48. Urban Agricultural Zones
6-1.1-48-13. Tax Eligibility
Universal Citation: IN Code § 6-1.1-48-13 (2021)
Sec. 13. (a) A designating body may not designate any land outside of its taxing jurisdiction as an urban agricultural zone.
(b) An area of land assessed as agricultural land under IC 6-1.1-4-13 or as a homestead (as defined in IC 6-1.1-12-37) may not be designated as an urban agricultural zone.
As added by P.L.188-2021, SEC.1.
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