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Ind. Code § 6-1.1-48-13

Tax eligibility

As added by P.L.188-2021, SEC.1.

Sec. 13. (a) A designating body may not designate any land outside of its taxing jurisdiction as an urban agricultural zone.

(b) An area of land assessed as agricultural land under IC 6-1.1-4-13 or as a homestead (as defined in IC 6-1.1-12-37) may not be designated as an urban agricultural zone.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.