Rules for determining land within tract; required survey
Sec. 11. (a) In order to determine the quantity of land contained
within a tract, an assessor shall follow the rules contained in this
section.
(b) Except as provided in subsection (c) of this section, the
assessor shall recognize the quantity of land stated in a deed or patent
if the owner or person in whose name the property is listed holds the
land by virtue of:
(1) a deed from another party or from this state; or
(2) a patent from the United States.
(c) If land described in subsection (b) of this section has been
surveyed subsequent to the survey made by the United States and if
the township assessor is satisfied that the tract contains a different
quantity of land than is stated in the patent or deed, the assessor shall
recognize the quantity of land stated in the subsequent survey.
(d) Except as provided in subsection (e) of this section, a
township assessor shall demand in writing that the owner of a tract,
or person in whose name the land is listed, have the tract surveyed
and that he return a sworn certificate from the surveyor stating the
quantity of land contained in the tract if:
(1) the land was within the French or Clark's grant; and
(2) the party holds the land under original entry or survey.
If the party fails to return the certificate within thirty (30) days
after the demand is mailed the assessor shall have a surveyor survey
the land. The expenses of a survey made under this subsection shall
be paid for from the county treasury. However, the county auditor
shall charge the survey expenses against the land, and the expenses
shall be collected with the taxes payable in the succeeding year.
(e) A township assessor shall not demand a survey of land
described in subsection (d) of this section if:
(1) the owner or holder of the land has previously had it
surveyed and presents to the assessor a survey certificate which
states the quantity of land; or
(2) the assessor is satisfied from other competent evidence,
given under oath or affirmation, that the quantity of land stated
in the original survey is correct.
(Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.50, SEC.1.) As
amended by Acts 1977, P.L.2, SEC.8.
Last modified: May 28, 2006