Bill Text: IN HB1114 | 2013 | Regular Session | Introduced
Bill Title: Soil productivity factors.
Spectrum: Partisan Bill (Republican 4-0)
Status: (Introduced - Dead) 2013-01-28 - Representative Lehe added as coauthor [HB1114 Detail]
Download: Indiana-2013-HB1114-Introduced.html
Citations Affected: IC 6-1.1-4-13.
Synopsis: Soil productivity factors. Specifies that the soil productivity
factors used for the March 1, 2011, assessment of agricultural land
must continue to be used for subsequent assessment dates. Requires the
department of local government finance to submit the following in
2013 to the commission on state tax and financing policy and to any
interim study committee established to study agriculture issues or
assigned the topic of studying agriculture issues: (1) Proposed soil
productivity factors to be used in the assessment of agricultural land.
(2) An explanation of the methodology used to determine the proposed
soil productivity factors. (3) Data, from each county, that was used to
determine the proposed soil productivity factors. (4) Testimony and
comments provided to the department of local government finance by
taxpayers and other stakeholders concerning the proposed soil
productivity factors.
Effective: Upon passage; January 1, 2013 (retroactive).
January 8, 2013, read first time and referred to Committee on Ways and Means.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(b) The department of local government finance shall give written notice to each county assessor of:
(1) the availability of the United States Department of Agriculture's soil survey data; and
(2) as approved by the School of Agriculture of Purdue University, the appropriate soil productivity factor for each type or classification of soil,
All assessing officials and the property tax assessment board of appeals shall use the data in determining the true tax value of agricultural land. However, notwithstanding the availability of new soil productivity
factors and the department of local government finance's notice of the
appropriate soil productivity factor for each type or classification of
soil shown on the United States Department of Agriculture's soil survey
map for the March 1, 2012, assessment date, the soil productivity
factors used for the March 1, 2011, assessment date shall be used for
the March 1, 2012, assessment date, New soil productivity factors shall
be used for assessment dates occurring after March 1, 2012. and those
soil productivity factors may not be changed by rule of the
department of local government finance unless the general
assembly enacts a law authorizing such a rule.
(c) The department of local government finance shall by rule
provide for the method for determining the true tax value of each parcel
of agricultural land.
(d) This section does not apply to land purchased for industrial,
commercial, or residential uses.
(1) Proposed soil productivity factors to be used in the assessment of agricultural land under IC 6-1.1-4-13.
(2) An explanation of the methodology used to determine the proposed soil productivity factors.
(3) Data, from each county, used to determine the proposed soil productivity factors.
(4) Evidence of oral testimony and written comments provided to the department of local government finance by taxpayers and other stakeholders concerning the proposed soil productivity factors.
(b) This SECTION expires July 1, 2014.