Assessment of parcel; appeal
Sec. 5. (a) A person who wishes to have a parcel of land classified
as a filter strip must have the land assessed by the county assessor of
the county in which the land is located.
(b) If the assessment made by the county assessor is not
satisfactory to the owner, the owner may appeal the assessment to the
county property tax assessment board of appeals of the county in
which the land proposed for classification is located. The decision of
the board is final.
As added by P.L.55-1991, SEC.1. Amended by P.L.276-2001, SEC.1.
Last modified: May 28, 2006