Ind. Code § 6-1.1-6-15

Current through P.L. 171-2024

Section 6-1.1-6-15 - Minerals on land; assessment

If any oil, gas, stone, coal, or other mineral is obtained from land which is classified as native forest land, 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.

IC 6-1.1-6-15

Pre-1975 Property Tax Recodification Citation: 6-8-2-14.

(Formerly: Acts1975 , P.L. 47, SEC.1.) As amended by P.L. 66-2006, SEC.15.