IC 6-1.1-48-13: Tax eligibility

Sec. 13. (a) A designating body may not designate any land outside of its taxing jurisdiction as an urban agricultural zone.

(b) An area of land assessed as agricultural land under IC 6-1.1-4-13 or as a homestead (as defined in IC 6-1.1-12-37) may not be designated as an urban agricultural zone.