CHAPTER 6.2. ASSESSMENT OF CERTAIN WINDBREAKS
IC 6-1.1-6.2
Chapter 6.2. Assessment of Certain Windbreaks
IC 6-1.1-6.2-1
Windbreak defined
Sec. 1. As used in this chapter, "windbreak" refers to a field
windbreak.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-2
Application of chapter
Sec. 2. This chapter applies to a parcel of land classified as a
windbreak and assessed as provided in this chapter before July 1,
2003.
As added by P.L.58-1985, SEC.1. Amended by P.L.186-2003,
SEC.24.
IC 6-1.1-6.2-3
Criteria for classification
Sec. 3. A parcel of land may be classified as a windbreak if:
(1) it abuts a fence line or a property line;
(2) it abuts arable land;
(3) the landowner enters into an agreement with the department
of natural resources establishing standards of windbreak
management for the parcel of land as that concept is understood
by competent professional foresters;
(4) it is at least fifty (50) feet wide;
(5) it does not contain a dwelling or other usable building; and
(6) no part of it lies within a licensed shooting preserve.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-4
Repealed
(Repealed by P.L.186-2003, SEC.81.)
IC 6-1.1-6.2-5
Assessment in county of location; appeal
Sec. 5. (a) A person who wishes to have a parcel of land that is
classified as a windbreak withdrawn from classification under
section 15 of this chapter 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 a
board consisting of the assessor, auditor, and treasurer of the county
in which the land is located. The decision of the board is final.
As added by P.L.58-1985, SEC.1. Amended by P.L.186-2003,
SEC.25.
IC 6-1.1-6.2-6
Repealed
(Repealed by P.L.186-2003, SEC.81.)
IC 6-1.1-6.2-7
Repealed
(Repealed by P.L.186-2003, SEC.81.)
IC 6-1.1-6.2-8
Repealed
(Repealed by P.L.186-2003, SEC.81.)
IC 6-1.1-6.2-9
General property taxation assessment; ditch assessments
Sec. 9. Land that is classified under this chapter as a windbreak
shall be assessed at one dollar ($1) per acre for general property
taxation purposes. However, ditch assessments on the classified land
shall be paid.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-10
Assessment of parcel for mineral wealth; placement on tax
duplicate
Sec. 10. If any oil, gas, stone, coal, or other mineral is obtained
from land that is classified as a windbreak, the parcel shall
immediately be assessed for the oil, gas, stone, coal, or other mineral
wealth. The assessed value of the mineral wealth shall then be placed
on the tax duplicate.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-11
Minimum standards of management
Sec. 11. A person who owns or controls land that is classified as
a windbreak must follow the minimum standards of windbreak
management as prescribed by the department of natural resources.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-12
Issuance of special permits by department
Sec. 12. The department of natural resources may issue special
permits under this chapter.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-13
Marking parcel signs
Sec. 13. The owner of a parcel of land that is classified as a
windbreak shall mark the parcel with four (4) signs. The owner shall
place the signs on the boundaries of and on different sides of the
parcel at the points that are the most conspicuous to the public. The
department of natural resources shall furnish the signs and shall
designate the size and the wording of the signs.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-14
Inspection of parcels by department; report to owner; record
Sec. 14. At least once every two (2) years a representative of the
department of natural resources shall inspect each parcel of land that
is classified as a windbreak. On each inspection trip, the
representative shall, if possible, inspect the parcel with the owner
and shall point out to the owner any needed improvement. In
addition, the inspector shall give the owner a written report of the
inspection and the inspector's recommendations. A permanent record
of each inspection shall be maintained in the office of the department
of natural resources.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-15
Assessment upon withdrawal from classification; transfer to new
classification
Sec. 15. (a) If the owner of land that is classified as a windbreak
wishes to have the land withdrawn from the classification, the owner
shall have the county assessor of the county in which the land is
situated assess the land. The county assessor shall make the
assessment in the manner prescribed in section 5 of this chapter. The
owner shall then file a withdrawal request in duplicate with the
department of natural resources on forms prescribed by the
department of natural resources. The department of natural resources
shall withdraw the land from the classification on receipt of the
withdrawal forms.
(b) Land classified as windbreak under this chapter, as forest
plantation, native forest land, or wildlands under IC 6-1.1-6 may be
transferred from one (1) classification to another, as appropriate,
whenever the land transferred qualifies under the new classification.
A change in classification does not constitute a withdrawal. Upon
subsequent withdrawal from classification, the date of initial
classification and the initial classification assessment shall be used
in determining any withdrawal payments. The department of natural
resources shall furnish the forms necessary to transfer within
classifications.
As added by P.L.58-1985, SEC.1. Amended by P.L.66-2006, SEC.25.
IC 6-1.1-6.2-16
Grounds for withdrawal of land by department
Sec. 16. The department of natural resources shall withdraw land
that is classified as a windbreak from the classification if it finds that
this chapter is not being complied with and that the owner of the land
refuses to make the changes necessary for compliance. If the
department of natural resources withdraws land under this section,
it shall have the county assessor of the county in which the land is
situated assess the land. The county assessor shall make the
assessment in the manner prescribed in section 5 of this chapter. In
addition, the department of natural resources shall immediately
notify the owner that the land has been withdrawn.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-17
Appeal of assessment of land being withdrawn
Sec. 17. If an assessment made by a county assessor under section
15 or 16 of this chapter is not satisfactory to the owner, the owner
may appeal the assessment in the manner prescribed in section 5 of
this chapter.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-18
Notice of withdrawal of land to recorder and auditor
Sec. 18. If land classified as a windbreak is withdrawn from the
classification, the department of natural resources shall immediately
notify the recorder and the auditor of the county in which the land is
situated that the land has been withdrawn. In addition, when land is
withdrawn, the owner of the land shall make a notation of the
withdrawal in the records of the county recorder.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-19
Liability upon withdrawal
Sec. 19. (a) If land that is classified as a windbreak is withdrawn
from the classification, the owner shall pay an amount equal to the
lesser of:
(1) the sum of:
(A) the total property taxes that, if it were not for the
classification, would have been assessed on the land during
the period of classification or the ten (10) year period
immediately preceding the date on which the land is
withdrawn from the classification, whichever is lesser; plus
(B) interest on the property taxes at the rate of ten percent
(10%) per year; or
(2) the remainder of:
(A) the withdrawal assessment of the land; minus
(B) the sum of the initial classification assessment of the
land and any increase in the initial classification of the land
resulting from the subsequent construction of a ditch or
levee.
(b) The liability imposed by this section is a lien upon the land
withdrawn from the classification. When the amount is collected, it
shall be paid into the county general fund. If the amount is not paid,
it shall be treated in the same manner that delinquent taxes on real
property are treated.
(c) For purposes of this section, "initial classification assessment"
means the assessment required under section 5 of this chapter, and
"withdrawal assessment" means the assessment required under
section 15 or 16 of this chapter.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-20
Obligations and liabilities of persons acquiring interest in
windbreak
Sec. 20. A conveyance of land that is classified as a windbreak
does not release any person acquiring an interest in the land from any
obligation or liability imposed under this chapter.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-21
Payment of expenses
Sec. 21. The expense of the survey required by section 4 of this
chapter shall be paid by the applicant. The expense of an assessment
that is required under this chapter shall be paid from the county
general fund of the county in which the parcel is located. The county
assessor is entitled to necessary expenses for services in making an
assessment that is required under this chapter.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-22
Annual report of owner
Sec. 22. The owner of a parcel of land that is classified as a
windbreak shall file a report once each year with the department of
natural resources on forms furnished by the department of natural
resources.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-23
Dwellings or other buildings prohibited
Sec. 23. A person may not erect a dwelling or other building on
land classified as a windbreak.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-24
Grazing prohibited
Sec. 24. A person may not graze or permit grazing by a domestic
animal on land classified as a windbreak.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-25
Alteration of land or vegetation; prohibition; permit
Sec. 25. A person may not burn, mow, or otherwise engage in a
practice that would alter land or vegetation on land classified as a
windbreak, unless the person has been granted a temporary permit to
do so by the department of natural resources.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-26
Cultivation or harvest of crops; permit
Sec. 26. A person may not cultivate or harvest crops on land
classified as a windbreak, except crops cultivated or harvested solely
for wildlife food or cover pursuant to a permit issued by the
department of natural resources.
As added by P.L.58-1985, SEC.1.
IC 6-1.1-6.2-27
Furnishing trees and vegetation; advice and assistance
Sec. 27. The department of natural resources shall furnish trees or
other appropriate vegetation without charge to the owner of land
classified as windbreak and, with the advice and cooperation of the
county extension service, shall give advice and technical assistance
to the landowner for the establishment and maintenance of the
windbreak.
As added by P.L.58-1985, SEC.1.