Indiana 2024 Regular Session

Indiana Senate Bill SB0246 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	ES0246.2
	2	+	February 22, 2024
	3	+	ENGROSSED
	4	+	SENATE BILL No. 246
	5	+	_____
	6	+	DIGEST OF SB 246 (Updated February 21, 2024 2:03 pm - DI 140)
	7	+	Citations Affected: IC 6-1.1.
	8	+	Synopsis: Assessment of wetlands classified as wildlands. Provides
	9	+	that a parcel of land that: (1) is at least 1/2 of an acre in size; and (2)
	10	+	contains wetlands, as delineated by a person certified in wetland
	11	+	delineation; may be classified as wildlands for purposes of property tax
	12	+	assessment.
	13	+	Effective: July 1, 2024.
	14	+	Glick, Doriot, Yoder, Qaddoura,
	15	+	Pol Jr., Bassler, Baldwin
	16	+	(HOUSE SPONSORS — BAIRD, ABBOTT, JACKSON, HAMILTON)
	17	+	January 10, 2024, read first time and referred to Committee on Natural Resources.
	18	+	January 22, 2024, reported favorably — Do Pass; reassigned to Committee on Tax and
	19	+	Fiscal Policy.
	20	+	January 30, 2024, reported favorably — Do Pass.
	21	+	February 1, 2024, read second time, ordered engrossed. Engrossed.
	22	+	February 5, 2024, read third time, passed. Yeas 48, nays 0.
	23	+	HOUSE ACTION
	24	+	February 12, 2024, read first time and referred to Committee on Natural Resources.
	25	+	February 15, 2024, reported — Do Pass. Referred to Committee on Ways and Means
	26	+	pursuant to Rule 127.
	27	+	February 22, 2024, reported — Do Pass.
	28	+	ES 246—LS 6373/DI 129 February 22, 2024
1	29		Second Regular Session of the 123rd General Assembly (2024)
2	30		PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
3	31		Constitution) is being amended, the text of the existing provision will appear in this style type,
4	32		additions will appear in this style type, and deletions will appear in this style type.
5	33		Additions: Whenever a new statutory provision is being enacted (or a new constitutional
6	34		provision adopted), the text of the new provision will appear in this style type. Also, the
7	35		word NEW will appear in that style type in the introductory clause of each SECTION that adds
8	36		a new provision to the Indiana Code or the Indiana Constitution.
9	37		Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
10	38		between statutes enacted by the 2023 Regular Session of the General Assembly.
11		-	SENATE ENROLLED ACT No. 246
12		-	AN ACT to amend the Indiana Code concerning taxation.
	39	+	ENGROSSED
	40	+	SENATE BILL No. 246
	41	+	A BILL FOR AN ACT to amend the Indiana Code concerning
	42	+	taxation.
13	43		Be it enacted by the General Assembly of the State of Indiana:
14		-	SECTION 1. IC 6-1.1-6-3.5, AS AMENDED BY P.L.66-2006,
15		-	SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
16		-	JULY 1, 2024]: Sec. 3.5. (a) Areas eligible within a parcel of land may
17		-	contain any of the following:
18		-	(1) Nonforest areas containing a good stand of vegetation capable
19		-	of supporting wildlife that is conducive to wildlife management.
20		-	A good stand of vegetation must include a diverse stand of
21		-	vegetation other than monotypic stands or nonnative invasive
22		-	species, including tall fescue (Festuca arundinacea) and other
23		-	species designated by the state forester. However, the state
24		-	forester may allow tall fescue to be used for erosion control.
25		-	(2) A body of water that:
26		-	(A) is less than two (2) acres in size; or
27		-	(B) has an average depth less than four (4) feet.
28		-	A parcel may contain more than one (1) isolated body of water.
29		-	(b) A parcel may not be converted from native forest land or a forest
30		-	plantation to a non-forest area without a special permit issued under
31		-	section 17 of this chapter.
32		-	(c) Except for crops cultivated solely for wildlife food or cover, a
33		-	person may not cultivate nontimber agricultural crops on land
34		-	classified as wildlands.
35		-	(d) A person may not:
36		-	SEA 246 2
37		-	(1) fill or drain; or
38		-	(2) remove native vegetation or trees from;
39		-	a wetland classified as wildlands.
40		-	SECTION 2. IC 6-1.1-6-5, AS AMENDED BY P.L.66-2006,
41		-	SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
42		-	JULY 1, 2024]: Sec. 5. Except as provided in section 5.3 of this
43		-	chapter, a parcel of land may not be classified as native forest land, a
44		-	forest plantation, or wildlands unless it contains at least ten (10)
45		-	contiguous acres. The parcel may be of any shape but must be at least
46		-	fifty (50) feet in width.
47		-	SECTION 3. IC 6-1.1-6-5.3 IS ADDED TO THE INDIANA CODE
48		-	AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
49		-	1, 2024]: Sec. 5.3. A parcel of land may be classified as wildlands if
50		-	the parcel:
51		-	(1) is at least one-half (1/2) of an acre in size;
52		-	(2) contains wetlands, as delineated by a person certified in
53		-	wetland delineation; and
54		-	(3) otherwise meets the requirements for classification as
55		-	wildlands under this chapter.
56		-	SECTION 4. IC 6-1.1-6-18, AS AMENDED BY P.L.66-2006,
57		-	SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
58		-	JULY 1, 2024]: Sec. 18. (a) Except as provided in subsection (b), the
59		-	owner of a parcel of land which is classified as native forest land, a
60		-	forest plantation, or wildlands shall post four (4) signs on the parcel.
61		-	The owner shall place the signs on the boundaries of, and on different
62		-	sides of, the parcel at the points which are the most conspicuous to the
63		-	public or at the property corners. The department of natural resources
64		-	shall furnish the signs and shall designate the size and the wording of
65		-	the signs.
66		-	(b) The owner of a parcel of land which:
67		-	(1) contains wetlands and is classified as wildlands under this
68		-	chapter; and
69		-	(2) is less than one (1) acre in size;
70		-	shall post two (2) signs on the parcel. The owner shall place the
71		-	signs on different sides of the parcel at the points which are the
72		-	most conspicuous to the public or at the property corners. The
73		-	department of natural resources shall furnish the signs and shall
74		-	designate the size and the wording of the signs.
75		-	SEA 246 President of the Senate
76		-	President Pro Tempore
77		-	Speaker of the House of Representatives
78		-	Governor of the State of Indiana
79		-	Date: Time:
80		-	SEA 246
	44	+	1 SECTION 1. IC 6-1.1-6-3.5, AS AMENDED BY P.L.66-2006,
	45	+	2 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	46	+	3 JULY 1, 2024]: Sec. 3.5. (a) Areas eligible within a parcel of land may
	47	+	4 contain any of the following:
	48	+	5 (1) Nonforest areas containing a good stand of vegetation capable
	49	+	6 of supporting wildlife that is conducive to wildlife management.
	50	+	7 A good stand of vegetation must include a diverse stand of
	51	+	8 vegetation other than monotypic stands or nonnative invasive
	52	+	9 species, including tall fescue (Festuca arundinacea) and other
	53	+	10 species designated by the state forester. However, the state
	54	+	11 forester may allow tall fescue to be used for erosion control.
	55	+	12 (2) A body of water that:
	56	+	13 (A) is less than two (2) acres in size; or
	57	+	14 (B) has an average depth less than four (4) feet.
	58	+	15 A parcel may contain more than one (1) isolated body of water.
	59	+	16 (b) A parcel may not be converted from native forest land or a forest
	60	+	17 plantation to a non-forest area without a special permit issued under
	61	+	ES 246—LS 6373/DI 129 2
	62	+	1 section 17 of this chapter.
	63	+	2 (c) Except for crops cultivated solely for wildlife food or cover, a
	64	+	3 person may not cultivate nontimber agricultural crops on land
	65	+	4 classified as wildlands.
	66	+	5 (d) A person may not:
	67	+	6 (1) fill or drain; or
	68	+	7 (2) remove native vegetation or trees from;
	69	+	8 a wetland classified as wildlands.
	70	+	9 SECTION 2. IC 6-1.1-6-5, AS AMENDED BY P.L.66-2006,
	71	+	10 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	72	+	11 JULY 1, 2024]: Sec. 5. Except as provided in section 5.3 of this
	73	+	12 chapter, a parcel of land may not be classified as native forest land, a
	74	+	13 forest plantation, or wildlands unless it contains at least ten (10)
	75	+	14 contiguous acres. The parcel may be of any shape but must be at least
	76	+	15 fifty (50) feet in width.
	77	+	16 SECTION 3. IC 6-1.1-6-5.3 IS ADDED TO THE INDIANA CODE
	78	+	17 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	79	+	18 1, 2024]: Sec. 5.3. A parcel of land may be classified as wildlands if
	80	+	19 the parcel:
	81	+	20 (1) is at least one-half (1/2) of an acre in size;
	82	+	21 (2) contains wetlands, as delineated by a person certified in
	83	+	22 wetland delineation; and
	84	+	23 (3) otherwise meets the requirements for classification as
	85	+	24 wildlands under this chapter.
	86	+	25 SECTION 4. IC 6-1.1-6-18, AS AMENDED BY P.L.66-2006,
	87	+	26 SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	88	+	27 JULY 1, 2024]: Sec. 18. (a) Except as provided in subsection (b), the
	89	+	28 owner of a parcel of land which is classified as native forest land, a
	90	+	29 forest plantation, or wildlands shall post four (4) signs on the parcel.
	91	+	30 The owner shall place the signs on the boundaries of, and on different
	92	+	31 sides of, the parcel at the points which are the most conspicuous to the
	93	+	32 public or at the property corners. The department of natural resources
	94	+	33 shall furnish the signs and shall designate the size and the wording of
	95	+	34 the signs.
	96	+	35 (b) The owner of a parcel of land which:
	97	+	36 (1) contains wetlands and is classified as wildlands under this
	98	+	37 chapter; and
	99	+	38 (2) is less than one (1) acre in size;
	100	+	39 shall post two (2) signs on the parcel. The owner shall place the
	101	+	40 signs on different sides of the parcel at the points which are the
	102	+	41 most conspicuous to the public or at the property corners. The
	103	+	42 department of natural resources shall furnish the signs and shall
	104	+	ES 246—LS 6373/DI 129 3
	105	+	1 designate the size and the wording of the signs.
	106	+	ES 246—LS 6373/DI 129 4
	107	+	COMMITTEE REPORT
	108	+	Madam President: The Senate Committee on Natural Resources, to
	109	+	which was referred Senate Bill No. 246, has had the same under
	110	+	consideration and begs leave to report the same back to the Senate with
	111	+	the recommendation that said bill DO PASS and be reassigned to the
	112	+	Senate Committee on Tax and Fiscal Policy.
	113	+	(Reference is to SB 246 as introduced.)
	114	+	GLICK, Chairperson
	115	+	Committee Vote: Yeas 8, Nays 0
	116	+	_____
	117	+	COMMITTEE REPORT
	118	+	Madam President: The Senate Committee on Tax and Fiscal Policy,
	119	+	to which was referred Senate Bill No. 246, has had the same under
	120	+	consideration and begs leave to report the same back to the Senate with
	121	+	the recommendation that said bill DO PASS.
	122	+	(Reference is to SB 246 as printed January 23, 2024.)
	123	+
	124	+	HOLDMAN, Chairperson
	125	+	Committee Vote: Yeas 12, Nays 1
	126	+	_____
	127	+	COMMITTEE REPORT
	128	+	Mr. Speaker: Your Committee on Natural Resources, to which was
	129	+	referred Senate Bill 246, has had the same under consideration and
	130	+	begs leave to report the same back to the House with the
	131	+	recommendation that said bill do pass.
	132	+	(Reference is to SB 246 as printed January 31, 2024.)
	133	+	LINDAUER
	134	+	Committee Vote: Yeas 11, Nays 0
	135	+	ES 246—LS 6373/DI 129 5
	136	+	COMMITTEE REPORT
	137	+	Mr. Speaker: Your Committee on Ways and Means, to which was
	138	+	referred Engrossed Senate Bill 246, has had the same under
	139	+	consideration and begs leave to report the same back to the House with
	140	+	the recommendation that said bill do pass.
	141	+	(Reference is to ESB 246 as printed February 15, 2024.)
	142	+	THOMPSON
	143	+	Committee Vote: Yeas 12, Nays 7
	144	+	ES 246—LS 6373/DI 129