Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-15

Withdrawal of land from classification; change in classification

Sec. 15. (a) If the owner of land that is classified as a windbreak
wishes to have the land withdrawn from the classification, the owner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
department of natural resources on forms prescribed by the
department of natural resources. The department of natural resources
shall withdraw the land from the classification on receipt of the
withdrawal forms.
(b) Land classified as windbreak under this chapter, as forest
plantation or native forest land under IC 6-1.1-6, or as wildlife
habitat under IC 6-1.1-6.5, may be transferred from one (1)
classification to another, as appropriate, whenever the land
transferred qualifies under the new classification. A change in
classification does not constitute a withdrawal. Upon subsequent
withdrawal from classification, the date of initial classification and
the initial classification assessment shall be used in determining any
withdrawal payments. The department of natural resources shall
furnish the forms necessary to transfer within classifications.

As added by P.L.58-1985, SEC.1.

Last modified: May 28, 2006