32-23-5-8. Taxation

IN Code § 32-23-5-8 (2019) (N/A)
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Sec. 8. For the purposes of IC 6-1.1, real property that is subject to a conservation easement shall be assessed and taxed on a basis that reflects the easement.

[Pre-2002 Recodification Citation: 32-5-2.6-7.]

As added by P.L.2-2002, SEC.8.