Adjacent property holders; assessment or exemption of various
rights-of-way
Sec. 14. (a) Except as provided in subsection (b) of this section,
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) Where 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 so assessed 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.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.6; P.L.47-1990, SEC.1.
Last modified: May 28, 2006