First Regular Session 118th General Assembly (2013)
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SENATE ENROLLED ACT No. 319
AN ACT to amend the Indiana Code concerning taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-4-13; (13)SE0319.1.1. -->
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,
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: ; (13)SE0319.1.2. -->
SECTION 2. [EFFECTIVE UPON PASSAGE] (a) The department
of local government finance, in cooperation with the Purdue
University College of Agriculture, shall before November 1, 2013,
submit the following to the commission on state tax and financing
policy and to any interim study committee established to study
agriculture issues or assigned the topic of studying agriculture
(1) Proposed soil productivity factors to be used in the
assessment of agricultural land under IC 6-1.1-4-13.
(2) An explanation of the methodology used to determine the
proposed soil productivity factors.
(3) Data, from each county, used to determine the proposed
soil productivity factors.
(4) Evidence of oral testimony and written comments
provided to the department of local government finance by
taxpayers and other stakeholders concerning the proposed
soil productivity factors.
(b) This SECTION expires July 1, 2014.
SOURCE: ; (13)SE0319.1.3. -->
SECTION 3. An emergency is declared for this act.
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