Indiana Code § 6-1.1-48-13

Tax eligibility
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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.

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