UIGAU

SB0129: A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Page last updated: Sunday, April 20, 2025 at 7:50 PM (America/Indianapolis).


General Information

Legislators

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Actions (4 total)

Digest

Defines "landlocked property" as real property that has been shut off from all public highways as a result of the vacation of one or more public highways. Provides that if an action of the state, or an agency or political subdivision of the state, causes real property to become landlocked property, the county assessor of the county in which the landlocked property is located must assess the value of the landlocked property at the same rate that native forest land, a forest plantation, or wildlands are assessed for as long as the property qualifies as landlocked property.