Ind. Code ch. 6-1.1-8.1

in effect

Ind. Code § 6-1.1-8.1-1 Applicability

Sec. 1. This chapter applies to assessment dates after December 31, 2022. As added by P.L.236-2023, SEC.20. Amended by P.L.9-2024, SEC.166.

Ind. Code § 6-1.1-8.1-2 "Controlled environment agriculture property"

Sec. 2. As used in this chapter, "controlled environment agriculture property" means land and improvements of an agricultural greenhouse that is used to produce fresh vegetables, fruits, or other agricultural produce grown indoors under climate-controlled conditions, year-round, and for commercial purposes. As added by P.L.236-2023, SEC.20.

Ind. Code § 6-1.1-8.1-3 Classification and assessment

Sec. 3. Land of controlled environment agricultural property shall be classified and assessed as agricultural, and the improvements shall be classified and assessed as an agricultural greenhouse. As added by P.L.236-2023, SEC.20.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026