Indiana Code — Title 6 (Taxation)
IC 6-1.1-6-25
Effect of conveyance on classification; new application for
divided land; disclosure to purchaser
Sec. 25. (a) A conveyance of land which is classified as native forest land, 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.
[Pre-1975 Property Tax Recodification Citation: 6-8-2-12.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.66-2006, SEC.23.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.66-2006, SEC.23.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-6-13 · Recording approved application
- 6-1.1-6-14 · Rate of assessment; adjustment
- 6-1.1-6-15 · Minerals on land; assessment
- 6-1.1-6-16 · Timber and wildlife management standards
- 6-1.1-6-17 · Special permits
- 6-1.1-6-18 · Signs; posting on land
- 6-1.1-6-19 · Inspection of land; records; use of geographic information
- 6-1.1-6-20 · Withdrawal of land from classification; revised…
- 6-1.1-6-21 · Withdrawal from classification by state; assessment of land
- 6-1.1-6-22 · Repealed
- 6-1.1-6-23 · Withdrawal of classification; notice to county official
- 6-1.1-6-24 · Tax payments and penalties upon withdrawal; lien on land;
- 6-1.1-6-25 · Effect of conveyance on classification; new application for
- 6-1.1-6-26 · Plat and recording expenses
- 6-1.1-6-27 · Landowner's report
- 6-1.1-6.2-1 · Windbreak defined
- 6-1.1-6.2-2 · Application of chapter
- 6-1.1-6.2-3 · Criteria for classification
- 6-1.1-6.2-4 · Repealed
- 6-1.1-6.2-5 · Assessment in county of location; appeal
- 6-1.1-6.2-6 · Repealed
- 6-1.1-6.2-7 · Repealed
- 6-1.1-6.2-8 · Repealed
- 6-1.1-6.2-9 · General property taxation assessment; adjustment; ditch
- 6-1.1-6.2-10 · Assessment of parcel for mineral wealth; placement on tax