Authority: IC 6-1.1-31-1

Affected: IC 6-1.1-31

Sec. 4. ASSESSMENT OF AGRICULTURAL LANDS. In order to provide for more uniform and equitable assessment of agricultural lands, the Board has considered additional information in the matter and determined as follows:

1. (1) Per Regulation No. 17 (Indiana Real Property Appraisal Manual), influence factors are applicable to the extended values of land types in all counties (see Procedure #6, Page LV-04,) both those using Detailed Soil Survey Maps and those using General Soil Maps.

2. (2) Yield factors are to be increased for the following soil associations in counties using General Soil Maps:

   1. #100 to .57
   2. #101 to .52
   3. #105 to .57
   4. #106 to .52
3. (3) All other yield factors, except the four referred to above, which are less than .47 for any soil I.D. shall be increased to .47 (applicable to all counties, both those using Detailed Soil Survey Maps and those using General Soil Maps.)

(Department of Local Government Finance; Real Property Directive 78-104; filed Jan 30, 1978, 4:09 pm: Rules and Regs. 1979, p. 428)