Tax Eligibility

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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.

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


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