1. (a) Each county auditor who receives a list of real property designated as conservation land shall note the designation upon the auditor's register of sales for taxes in a manner similar to that in which tax sales of real property are noted. The designated real property:

   1. (1) shall continue to be carried upon the tax duplicate;
   2. (2) is subject to taxation until title is created in the state as provided in this chapter; and
   3. (3) unless redeemed within the time provided in this chapter, may not be offered for sale at a tax sale.

2. (b) Each county auditor shall provide the commission with all information pertaining to the assessment, collection, and redemption of real property in the county that is necessary to administer this chapter.

   [Pre-1995 Recodification Citation: 4-17-11-1 part.]

As added by P.L.1-1995, SEC.10.