Deduction for improvements to comply with fertilizer storage rules; prerequisites for filing limitations
Ind. Code § 6-1.1-12-38
in effectSec. 38. (a) A person is entitled to a deduction from the assessed value of the person's property in an amount equal to the difference between:
(1) the assessed value of the person's property, including the assessed value of the improvements made to comply with the fertilizer storage rules adopted by the state chemist under IC 15-16-2-44 and the pesticide storage rules adopted by the state chemist under IC 15-16-4-52; minus
(2) the assessed value of the person's property, excluding the assessed value of the improvements made to comply with the fertilizer storage rules adopted by the state chemist under IC 15-16-2-44 and the pesticide storage rules adopted by the state chemist under IC 15-16-4-52.
(b) To obtain the deduction under this section, a person must file a certified statement in duplicate, on forms prescribed by the department of local government finance, with the auditor of the county in which the property is subject to assessment. In addition to the certified statement, the person must file a certification by the state chemist listing the improvements that were made to comply with the fertilizer storage rules adopted under IC 15-16-2-44 and the pesticide storage rules adopted by the state chemist under IC 15-16-4-52. Subject to section 45 of this chapter, the statement must be completed, dated, and filed with the county auditor on or before January 15 of the immediately succeeding calendar year. Upon the verification of the statement and certification by the assessor of the township in which the property is subject to assessment, or the county assessor if there is no township assessor for the township, the county auditor shall allow the deduction.
(c) The deduction provided by this section applies only if the person:
(1) owns the property; or
(2) is buying the property under contract;
on the assessment date for which the deduction applies.
(d) This section applies only to property taxes imposed for an assessment date before January 1, 2025.
(e) This section expires January 1, 2027.
As added by P.L.41-1992, SEC.3. Amended by P.L.90-2002, SEC.117; P.L.154-2006, SEC.23; P.L.144-2008, SEC.36; P.L.2-2008, SEC.22; P.L.146-2008, SEC.117; P.L.1-2009, SEC.39; P.L.183-2014, SEC.15; P.L.136-2024, SEC.15; P.L.68-2025, SEC.46.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026