Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-3

Requirements for classification as filter strip

Sec. 3. (a) A parcel of land may be classified as a filter strip if the
parcel of land meets all of the following requirements:
(1) The parcel of land is adjacent to an:
(A) open water course such as a ditch, creek, or river; or
(B) open body of water such as a wetland or lake.
(2) The parcel of land is at least twenty (20) feet wide but not
more than seventy-five (75) feet wide.
(3) The parcel of land does not contain a dwelling or other
usable building.
(4) The parcel of land is not used for livestock grazing.
(5) No part of the parcel of land lies within a licensed shooting
preserve.
(6) The landowner enters into an agreement with the:
(A) drainage board of jurisdiction along regulated drains;
and
(B) county surveyor along nonregulated drains;
with concurrence of the local soil and water conservation
district offices.
(b) A filter strip that exists on July 1, 1991, may qualify for
classification if:
(1) the parcel meets the requirements of subsection (a); and
(2) the parcel is vegetated with a herbaceous vegetation that
meets the seeding specifications of filter strips created after July
1, 1991, as determined by the county surveyor in concurrence
with the local soil and water conservation district in which the
parcel is located.

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

Last modified: May 28, 2006