Indiana Code 32-23-5-8. Taxation
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Terms Used In Indiana Code 32-23-5-8
- conservation easement: means a nonpossessory interest of a holder in real property that imposes limitations or affirmative obligations with the purpose of:
Indiana Code 32-23-5-2
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.