Second Regular Session of the 123rd General Assembly (2024)
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 this style type.
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 this style type reconciles conflicts
between statutes enacted by the 2023 Regular Session of the General Assembly.
SENATE ENROLLED ACT No. 246
AN ACT to amend the Indiana Code concerning taxation.
Be it enacted by the General Assembly of the State of Indiana:
SECTION 1. IC 6-1.1-6-3.5, AS AMENDED BY P.L.66-2006,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2024]: Sec. 3.5. (a) Areas eligible within a parcel of land may
contain any of the following:
(1) Nonforest areas containing a good stand of vegetation capable
of supporting wildlife that is conducive to wildlife management.
A good stand of vegetation must include a diverse stand of
vegetation other than monotypic stands or nonnative invasive
species, including tall fescue (Festuca arundinacea) and other
species designated by the state forester. However, the state
forester may allow tall fescue to be used for erosion control.
(2) A body of water that:
(A) is less than two (2) acres in size; or
(B) has an average depth less than four (4) feet.
A parcel may contain more than one (1) isolated body of water.
(b) A parcel may not be converted from native forest land or a forest
plantation to a non-forest area without a special permit issued under
section 17 of this chapter.
(c) Except for crops cultivated solely for wildlife food or cover, a
person may not cultivate nontimber agricultural crops on land
classified as wildlands.
(d) A person may not:
SEA 246 2
(1) fill or drain; or
(2) remove native vegetation or trees from;
a wetland classified as wildlands.
SECTION 2. IC 6-1.1-6-5, AS AMENDED BY P.L.66-2006,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2024]: Sec. 5. Except as provided in section 5.3 of this
chapter, a parcel of land may not be classified as native forest land, a
forest plantation, or wildlands unless it contains at least ten (10)
contiguous acres. The parcel may be of any shape but must be at least
fifty (50) feet in width.
SECTION 3. IC 6-1.1-6-5.3 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2024]: Sec. 5.3. A parcel of land may be classified as wildlands if
the parcel:
(1) is at least one-half (1/2) of an acre in size;
(2) contains wetlands, as delineated by a person certified in
wetland delineation; and
(3) otherwise meets the requirements for classification as
wildlands under this chapter.
SECTION 4. IC 6-1.1-6-18, AS AMENDED BY P.L.66-2006,
SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2024]: Sec. 18. (a) Except as provided in subsection (b), the
owner of a parcel of land which is classified as native forest land, a
forest plantation, or wildlands shall post four (4) signs on the parcel.
The owner shall place the signs on the boundaries of, and on different
sides of, the parcel at the points which are the most conspicuous to the
public or at the property corners. The department of natural resources
shall furnish the signs and shall designate the size and the wording of
the signs.
(b) The owner of a parcel of land which:
(1) contains wetlands and is classified as wildlands under this
chapter; and
(2) is less than one (1) acre in size;
shall post two (2) signs on the parcel. The owner shall place the
signs on different sides of the parcel at the points which are the
most conspicuous to the public or at the property corners. The
department of natural resources shall furnish the signs and shall
designate the size and the wording of the signs.
SEA 246 President of the Senate
President Pro Tempore
Speaker of the House of Representatives
Governor of the State of Indiana
Date: Time:
SEA 246