SB 319-1_ Filed 01/24/2013, 12:22 ChairPerson
The Senate Committee on Appropriations, to which was referred Senate Bill No. 319, has had the same
under consideration and begs leave to report the same back to the Senate with the recommendation that
said bill be AMENDED as follows:
SOURCE: Page 1, line 1; (13)AM031901.1. -->
Page 1, delete lines 1 through 17, begin a new paragraph and insert:
SOURCE: IC 6-1.1-4-13; (13)AM031901.1. -->
"SECTION 1. IC 6-1.1-4-13, AS AMENDED BY P.L.112-2012,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
MARCH 1, 2013 (RETROACTIVE)]: Sec. 13. (a) In assessing or
reassessing land, the land shall be assessed as agricultural land only
when it is devoted to agricultural use.
(b) The department of local government finance shall give written
notice to each county assessor of:
(1) the availability of the United States Department of
Agriculture's soil survey data; and
(2) the appropriate soil productivity factor for each type or
classification of soil shown on the United States Department of
Agriculture's soil survey map.
All assessing officials and the property tax assessment board of appeals
shall use the data in determining the true tax value of agricultural land.
However, notwithstanding the availability of new soil productivity
factors and the department of local government finance's notice of the
appropriate soil productivity factor for each type or classification of
soil shown on the United States Department of Agriculture's soil survey
map for the March 1, 2012, assessment date, the soil productivity
factors used for the March 1, 2011, assessment date shall be used for
the March 1, 2012, assessment date and for the March 1, 2013,
assessment date. New soil productivity factors shall be used for
assessment dates occurring after March 1,
(c) The department of local government finance shall by rule
provide for the method for determining the true tax value of each parcel
of agricultural land.
(d) This section does not apply to land purchased for industrial,
commercial, or residential uses.".
SOURCE: Page 2, line 1; (13)AM031901.2. -->
Page 2, delete lines 1 through 15.
Page 2, line 17, after "finance" insert " , in cooperation with the
Purdue University College of Agriculture,
Renumber all SECTIONS consecutively.
(Reference is to SB 319 as introduced.)
and when so amended that said bill do pass .
Committee Vote: Yeas 12, Nays 0.
Senator Kenley, Chairperson
AM 031901/DI 73 2013