Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-23

Reconstruction of drains; withdrawal assessment

Sec. 23. (a) A reconstruction of an existing drain requires
reestablishment of the filter strip in the same dimensions as existed
prior to reconstructing the drain.
(b) Filter strips impacted by construction or reconstruction of
regulated drains are not subject to withdrawal assessment under
section 14 or 15 of this chapter if the landowner reestablishes the
existing filter strip boundaries along the new boundaries of the ditch.
(c) Failure to reestablish the filter strip will result in withdrawal
from the program.

As added by P.L.55-1991, SEC.1.

Last modified: May 28, 2006