Reprinted
February 24, 2006
ENGROSSED
SENATE BILL No. 354
_____
DIGEST OF SB 354
(Updated February 23, 2006 6:07 pm - DI 75)
Citations Affected: IC 6-1.1; IC 14-12; IC 14-23; noncode.
Synopsis: Forestry issues. Allows land to be classified as wildlands for
purposes of property taxation. Requires a classified forest plantation to
have at least 400 trees per acre. Requires a classified native forest land
to have at least 1,000 trees per acre. Removes the requirement that
certain open areas must be excluded from the classified land. Prohibits
certain nontimber crops from being cultivated on classified land.
Establishes procedures and requirements for revised applications for
classified lands. Establishes penalties for withdrawal from the
classified land program. Provides that environmental impact statements
do not apply to forestry management practices of the division of
forestry. Establishes the forest restoration fund. Amends the definition
of "merchantable timber". Provides that a county legislative body may
allow more than $1,000 to be distributed to volunteer fire departments
from timber sales. Repeals: (1) provisions concerning assessment of
classified lands; (2) the assessment of certain wildlife habitats; and (3)
the prohibition of certain reclamation sites from enrolling in the
classified land program. Transfers land classified as wildlife habitats
to land classified as wildlands.
Effective: Upon passage; July 1, 2006.
Weatherwax
(HOUSE SPONSORS _ ULMER, MCCLAIN, GOODIN, DENBO)
January 10, 2006, read first time and referred to Committee on Natural Resources.
January 23, 2006, reported favorably _ Do Pass.
January 26, 2006, read second time, ordered engrossed.
January 27, 2006, engrossed.
January 30, 2006, read third time, passed. Yeas 30, nays 20.
HOUSE ACTION
February 2, 2006, read first time and referred to Committee on Natural Resources.
February 13, 2006, reported _ Do Pass.
February 23, 2006, read second time, amended, ordered engrossed.
Reprinted
February 24, 2006
Second Regular Session 114th General Assembly (2006)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in
this style type, and deletions will appear in
this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in
this style type. Also, the
word
NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in
this style type or
this style type reconciles conflicts
between statutes enacted by the 2005 Regular Session of the General Assembly.
ENGROSSED
SENATE BILL No. 354
A BILL FOR AN ACT to amend the Indiana Code concerning
natural and cultural resources.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-6-1; (06)ES0354.2.1. -->
SECTION 1. IC 6-1.1-6-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 1. For the purpose of
property taxation, forest land and other land may be classified and
assessed under this chapter if the land satisfies the conditions
prescribed in this chapter for classification as native forest land, or a
forest plantation, or wildlands.
SOURCE: IC 6-1.1-6-2; (06)ES0354.2.2. -->
SECTION 2. IC 6-1.1-6-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 2. (a) Land may be
classified as a forest plantation if it is cleared land which has growing
on it a good stand of timber producing trees as that concept is
understood by a district forester or a professional forester.
(b) A new forest plantation must have at least four hundred
(400) timber producing trees per acre. The trees may be any size
but must be well established.
SOURCE: IC 6-1.1-6-2.5; (06)ES0354.2.3. -->
SECTION 3. IC 6-1.1-6-2.5 IS ADDED TO THE INDIANA CODE
AS A
NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2006]:
Sec. 2.5. Land may be classified as wildlands if it contains
one (1) or more of the following:
(1) Grasslands that are dominated by native grasses or
intermixed with other native herbaceous vegetation.
(2) Wetlands that support a prevalence of native vegetation
adopted for saturated conditions.
(3) Early forest successional stands that are dominated by
native herbaceous and woody vegetation that will develop into
native forest land.
(4) Other lands the department determines is capable of
supporting wildlife and conducive to wildlife management.
(5) A body of water.
SOURCE: IC 6-1.1-6-3; (06)ES0354.2.4. -->
SECTION 4. IC 6-1.1-6-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 3. Land may be
classified as native forest land if it contains at least forty (40) square
feet of basal area per acre or at least four hundred (400) one thousand
(1,000) timber producing trees, of any size, per acre.
SOURCE: IC 6-1.1-6-3.5; (06)ES0354.2.5. -->
SECTION 5. IC 6-1.1-6-3.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 3.5. (a) Open Areas
may exist eligible within the confines of a parcel of land identified as
a native forest or a forest plantation if the open areas do not exceed the
lesser of five (5) acres or ten percent (10%) of the total area to be
classified under this chapter and if the open areas may contain any of
the following:
(1) Nonforest areas containing a good stand of vegetation capable
of supporting wildlife that is conducive to wildlife management.
A good stand of vegetation must include a diverse stand of
vegetation other than monotypic stands or nonnative invasive
species, including tall fescue (Festuca arundinacea) and other
species designated by the state forester. However, the state
forester may allow tall fescue to be used for erosion control.
(2) Nonforest wetland areas.
(3) (2) A body of water that:
(A) is less than two (2) acres in size; or
(B) has an average depth less than four (4) feet.
A parcel may contain more than one (1) isolated body of water.
(b) A parcel may not be converted from native forest land or a forest
plantation to a non-forest area without a special permit issued under
section 17 of this chapter.
(c) Except for crops cultivated solely for wildlife food or cover,
a person may not cultivate nontimber agricultural crops on land
classified as wildlands.
SOURCE: IC 6-1.1-6-5; (06)ES0354.2.6. -->
SECTION 6. IC 6-1.1-6-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 5. A parcel of land may
not be classified as native forest land, or a forest plantation, or
wildlands unless it contains at least ten (10) contiguous acres. The
parcel may be of any shape but must be at least fifty (50) feet in width.
SOURCE: IC 6-1.1-6-5.5; (06)ES0354.2.7. -->
SECTION 7. IC 6-1.1-6-5.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 5.5. (a) A landowner
may file an a revised application with the state forester under section
11 of this chapter to have classified as native forest land, or a forest
plantation, or wildlands a parcel of land that:
(1) consists of at least one (1) acre;
(2) meets the requirements of section 3 of this chapter; and
(3) is contiguous to a parcel of land owned by the landowner that
is already classified as native forest land, or a forest plantation, or
wildlands.
(b) A parcel of land described in subsection (a) must be
(1) described and platted under section 9 of this chapter. and
(2) assessed under section 10 of this chapter.
The description and plat under this subsection must be combined
with the plat of the existing classified lands.
(c) The revised plat and application prepared under this section:
(1) replace the prior application and plat; and
(2) assume the effective date of the original application for
purposes of section 24 of this chapter.
SOURCE: IC 6-1.1-6-6; (06)ES0354.2.8. -->
SECTION 8. IC 6-1.1-6-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 6. A parcel of land may
not be classified as native forest land, or as a forest plantation, or
wildlands if a dwelling or other building is situated on the parcel.
SOURCE: IC 6-1.1-6-7; (06)ES0354.2.9. -->
SECTION 9. IC 6-1.1-6-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 7. A parcel of land may
not be classified as native forest land, or as a forest plantation, or
wildlands if it is grazed by domestic animals or confined
nondomesticated animals.
SOURCE: IC 6-1.1-6-9; (06)ES0354.2.10. -->
SECTION 10. IC 6-1.1-6-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 9. (a)
Except as
provided in subsections (b) and (c), a person who:
(1) wishes to have a parcel of land classified as native forest land,
or as a forest plantation,
or wildlands; or
(2) submits a revised application due to:
(A) the partial withdrawal of existing classified land;
(B) division of the parcel related to a conveyance; or
(C) the combination of contiguous lands;
must have the parcel described by a registered land surveyor. The
parcel must be described by metes and bounds or other professionally
accepted practices and must locate the parcel with reference to an
established corner. In addition, the description must identify the parcel
by section, township, range, and county references. The surveyor shall
prepare plats of the parcel in ink, and the surveyor shall prepare the
plats on the scale, and in the number, prescribed by the department of
natural resources.
(b) The registered land surveyor may use an aerial photograph in
order to prepare a description of the parcel. However, the surveyor's
description must be accurate, and it must meet the requirements
specified in subsection (a) of this section. If an aerial photograph is
used, that fact shall be noted on the application referred to in section 11
of this chapter.
(c) The natural resources commission may adopt rules to allow
other means to describe and plat a parcel under this section.
SOURCE: IC 6-1.1-6-10; (06)ES0354.2.11. -->
SECTION 11. IC 6-1.1-6-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 10. (a) The county
assessor shall assess the land at its fair market value, including any
mineral, stone, oil, or gas value it may have; but, the county assesssor
assessor shall not consider the standing timber on the land in making
the assessment. In addition to assessing the specific parcel of land, the
county assessor shall also assess, at its fair market value, all of the
remaining land (exclusive of improvements) which is situated in the
section in which the land proposed for classification lies and which is
not within a city or town. In making these assessments, the county
assessor shall value each quarter section separately and shall designate
the assessment for each quarter section.
(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 proposed for classification is located. The decision of the
board is final.
SOURCE: IC 6-1.1-6-11; (06)ES0354.2.12. -->
SECTION 12. IC 6-1.1-6-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 11. A person who
wishes to have a parcel of land classified as native forest land, or as a
forest plantation, or wildlands must file an application in duplicate
with the state forester on the forms prescribed by the state forester. The
application must include the signature of the owner, the registered land
surveyor or other person described in rules adopted under section
9(c) of this chapter, the state forester, and the county assessor.
SOURCE: IC 6-1.1-6-13; (06)ES0354.2.13. -->
SECTION 13. IC 6-1.1-6-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 13. If an application
filed under section 11 of this chapter is approved, the applicant shall
record the approved application in his the applicant's name. Thus,
However, if the applicant is a partnership, corporation, limited liability
company, or association, the applicant shall record the approved
application in the name of the partnership, corporation, limited liability
company, or association. When an approved application is properly
recorded, the county auditor shall enter the land for taxation at an
assessed value determined under section 14 of this chapter.
SOURCE: IC 6-1.1-6-14; (06)ES0354.2.14. -->
SECTION 14. IC 6-1.1-6-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 14. Land which is
classified under this chapter as native forest land, or as a forest
plantation, or wildlands shall be assessed at one dollar ($1) per acre
for general property taxation purposes.
SOURCE: IC 6-1.1-6-15; (06)ES0354.2.15. -->
SECTION 15. IC 6-1.1-6-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 15. If any oil, gas,
stone, coal, or other mineral is obtained from land which is classified
as native forest land, or as a forest plantation, or wildlands, 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.
SOURCE: IC 6-1.1-6-16; (06)ES0354.2.16. -->
SECTION 16. IC 6-1.1-6-16 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 16. (a) The natural
resources commission shall, by rule, establish minimum standards of
good timber and wildlife management.
(b) The department of natural resources shall prescribe a
management plan for each classified forest parcel.
(c) The management plan must be followed for the owner to be in
compliance with this chapter.
SOURCE: IC 6-1.1-6-18; (06)ES0354.2.17. -->
SECTION 17. IC 6-1.1-6-18 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 18. The owner of a
parcel of land which is classified as native forest land, or as a forest
plantation, or wildlands shall post four (4) signs on the parcel. The
owner shall place the signs on the boundaries of, and on different sides
of, the parcel at the points which are the most conspicuous to the public
or at the property corners. The department of natural resources shall
furnish the signs and shall designate the size and the wording of the
signs.
SOURCE: IC 6-1.1-6-19; (06)ES0354.2.18. -->
SECTION 18. IC 6-1.1-6-19 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 19. At least once every
five (5) years the state forester, or the state forester's deputy, shall
inspect each parcel of land which is classified as native forest land,
or
as a forest plantation,
or wildlands. On each inspection trip the state
forester, or the state forester's deputy, shall, if possible, have the owner
go over the parcel with him the state forester and shall point out to the
owner any needed improvement. In addition, the state forester shall
give the owner a written report of the inspection and the state forester's
recommendations. A permanent record of each inspection shall be
maintained in the office of the state forester.
SOURCE: IC 6-1.1-6-20; (06)ES0354.2.19. -->
SECTION 19. IC 6-1.1-6-20 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 20. (a) If the owner of
land which is classified as native forest land, or as a forest plantation,
or wildlands 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
auditor shall determine the taxes that are required under section 24 of
this chapter. The owner shall then file a withdrawal request in duplicate
with the state forester on forms prescribed by the state forester. The
state forester shall withdraw the land from the classification on receipt
of the withdrawal forms.
(b) If the owner of land that is classified as native forest land, a
forest plantation, or wildlands wishes to have a part of the
classified land removed, in addition to the requirements under
subsection (a), the owner shall submit a revised application for the
remaining eligible land. The revised application assumes the
effective date of the original application.
SOURCE: IC 6-1.1-6-21; (06)ES0354.2.20. -->
SECTION 20. IC 6-1.1-6-21 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 21. (a) The state
forester shall withdraw land which is classified as native forest land, or
as a forest plantation, or wildlands from the classification if the state
forester finds that the provisions of this chapter are not being complied
with and that the owner of the land refuses to make the changes
necessary for compliance.
(b) If the state forester withdraws land under this section, the state
forester shall have the county assessor of the county in which the land
is situated assess the land. The county assessor auditor shall determine
the taxes that are required under section 24 of this chapter. In addition,
the state forester shall immediately notify the owner that the land has
been withdrawn.
SOURCE: IC 6-1.1-6-23; (06)ES0354.2.21. -->
SECTION 21. IC 6-1.1-6-23 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 23. If land classified as
native forest land,
or as a forest plantation,
or wildlands is withdrawn
from the classification, the state forester shall immediately notify 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 on forms provided by the state forester.
SOURCE: IC 6-1.1-6-24; (06)ES0354.2.22. -->
SECTION 22. IC 6-1.1-6-24 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 24. (a) If land that is
classified as native forest land, or as a forest plantation, or wildlands
is withdrawn from the classification, the owner shall pay an amount
equal to the sum of the following:
(1) 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
(2) Interest on the property taxes at the rate of ten percent (10%)
simple interest per year.
(3) For land that was originally classified after June, 30, 2006,
a penalty amount of one hundred dollars ($100) per
withdrawal plus fifty dollars ($50) per acre, unless an amount
is established by rule by the natural resources commission.
However, the natural resources commission may not increase
the penalty amount more than once every five (5) years.
(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. collects the amount, the
funds shall be distributed as follows:
(1) Seventy-five percent (75%) of the penalty under
subsection (a)(3) shall be transferred by the county auditor to
the treasurer of state who shall deposit the amount in the
forest restoration fund (IC 14-12-1-11.1).
(2) Twenty-five percent (25%) of the penalty under subsection
(a)(3) plus the taxes and interest collected under subsection
(a)(1) and (a)(2) shall be deposited by the county auditor into
the county general fund.
If the amount is not paid, it shall be treated in the same manner the
delinquent taxes on real property are treated.
(c) The county auditor shall determine the tax owed under
subsection (a). using the assessment required in section 10(a) of this
chapter.
SOURCE: IC 6-1.1-6-25; (06)ES0354.2.23. -->
SECTION 23. IC 6-1.1-6-25 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 25.
(a) A conveyance
of land which is classified as native forest land,
or as a forest
plantation,
or wildlands does not release any person acquiring an
interest in the land from any obligation or liability imposed under this
chapter.
(b) If land that is classified as native forest land, a forest
plantation, or wildlands is conveyed in a manner that divides the
classified land into two (2) or more parcels, the owner shall file a
new application for each parcel. The new application does not
affect the original date of the classification.
(c) If the owner of land that is classified as native forest land, a
forest plantation, or wildlands decides to sell or convey the
classified land, the owner must disclose in writing the following
information to the potential purchaser:
(1) That the land is enrolled in the classified land program.
(2) Any potential violations, tax liabilities, and penalties under
this chapter.
SOURCE: IC 6-1.1-6-27; (06)ES0354.2.24. -->
SECTION 24. IC 6-1.1-6-27 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 27. The owner of a
parcel of land which is classified as native forest land, or as a forest
plantation, or wildlands shall file a report once each year with the state
forester on forms furnished by the state forester.
SOURCE: IC 6-1.1-6.2-15; (06)ES0354.2.25. -->
SECTION 25. IC 6-1.1-6.2-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: 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, or native forest land, or wildlands under IC 6-1.1-6 or as
wildlife habitat under IC 6-1.1-6.5, 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.
SOURCE: IC 14-12-1-11.1; (06)ES0354.2.26. -->
SECTION 26. IC 14-12-1-11.1 IS ADDED TO THE INDIANA
CODE AS A
NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2006]:
Sec. 11.1. (a) The forest restoration
fund is established. Expenditures from the fund may be made only
to carry out the purpose of restoration, conservation, and
improvement of lands:
(1) classified as native forest land, forest plantations, or
wildlands under IC 6-1.1-6; and
(2) approved by the state forester.
(b) The foundation shall do the following:
(1) Hold the fund in the name of the foundation.
(2) Administer the fund.
(3) Make all expenditures from the fund.
(c) Gifts of money to the fund or the proceeds from the sale of
gifts donated to the fund or the foundation shall be deposited in the
fund.
(d) The expenses of administering this chapter shall be paid
from money in the fund.
(e) The money in the fund at the end of a state fiscal year
remains in the fund and does not revert to any other fund. If the
foundation is terminated, the money in the fund reverts to the
department.
(f) The fund is subject to audit as if the foundation were a state
agency.
SOURCE: IC 14-23-4-1; (06)ES0354.2.27. -->
SECTION 27. IC 14-23-4-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 1. (a) It is the public
policy of Indiana to protect and conserve the timber, water resources,
wildlife, and topsoil in the state forests owned and operated by the
division of forestry for the equal enjoyment and guaranteed use of
future generations. However, by the employment of good husbandry,
timber that has a substantial commercial value may be removed in a
manner that benefits the growth of saplings and other trees by
thinnings, improvement cuttings, and harvest processes and at the same
time provides a source of revenue to the state and counties and
provides local markets with a further source of building material.
(b) Notwithstanding subsection (a), IC 13-12-4 does not apply to
forestry management practices of the division of forestry.
SOURCE: IC 14-23-4-2; (06)ES0354.2.28. -->
SECTION 28. IC 14-23-4-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 2. As used in this
chapter, "merchantable timber" means
live, standing timber,
trees, and
parts of trees that
are at least fourteen (14) inches in diameter at a
place four and one-half (4 1/2) feet above the ground. can be used for
sawtimber, veneer, poles, posts, pulp, and any other product using
wood or parts of trees.
SECTION 29. IC 14-23-4-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2006]: Sec. 6. (a) Pro rata payments
to a county shall be made at the close of each fiscal year on a fiscal
year basis. The payments shall be made to the county by certification
on the part of the department of the specific amounts due the county
upon submission by the county of state vouchers stating the amounts
due. The payments shall be made by the department in the same
manner and procedure as other voucher claims upon the state are paid.
(b) Subject to subsection (c), fifty percent (50%) of the payments
made to each county under this section shall be appropriated and
equally distributed to the volunteer fire departments within the county
that have a cooperative lease agreement or contract with the division
of forestry. However,
(c) Unless the county legislative body allows a greater
distribution, each fire department is limited to receiving a maximum
annual distribution under this section of one thousand dollars ($1,000).
SOURCE: IC 6-1.1-6-10; IC 6-1.1-6-22; IC 6-1.1-6.5; IC 14-36-1-
36.
; (06)ES0354.2.30. -->
SECTION 30. THE FOLLOWING ARE REPEALED [EFFECTIVE
JULY 1, 2006]: IC 6-1.1-6-10; IC 6-1.1-6-22; IC 6-1.1-6.5;
IC 14-36-1-36.
SOURCE: ; (06)ES0354.2.31. -->
SECTION 31. [EFFECTIVE JULY 1, 2006] (a) Notwithstanding
IC 6-1.1-6-24, as amended by this act, if land that is classified as
native forest land, a forest plantation, or wildlands under
IC 6-1.1-6, as amended by this act, is withdrawn from the
classification, the owner is not required to pay the penalty under
IC 6-1.1-6-24(a)(3), as added by this act. However, the owner shall
pay any other taxes and penalties required under IC 6-1.1-6, as
amended by this act.
(b) This SECTION expires July 1, 2007.
SOURCE: ; (06)ES0354.2.32. -->
SECTION 32. [EFFECTIVE UPON PASSAGE] (a) On June 30,
2006, land classified as wildlife habitat under IC 6-1.1-6.5, before
its repeal by this act, is classified on July 1, 2006, as wildlands
under IC 6-1.1-6, as amended by this act. The 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 change classifications.
(b) This SECTION expires July 1, 2011.
SOURCE: ; (06)ES0354.2.33. -->
SECTION 33.
An emergency is declared for this act.
ES 354_LS 7032/DI 77
Figure
Graphic file number 0 named seal1001.pcx with height 58 p and width 72 p Left aligned