Indiana Code Title 36. Local Government § 36-4-3-4.1

Sec. 4.1. (a) A municipality may annex territory under this section or (after June 30, 2015) this chapter only if the territory is contiguous to the municipality.

(b) This subsection applies only to an annexation ordinance adopted before July 1, 2015. Territory annexed under this section is exempt from all property tax liability under IC 6-1.1 for municipal purposes for all portions of the annexed territory that are classified for zoning purposes as agricultural and remain exempt from the property tax liability while the property's zoning classification remains agricultural.

(c) This subsection applies only to an annexation ordinance adopted after June 30, 2015.  Real property annexed under this chapter:

from all property tax liability under IC 6-1.1 for municipal purposes while the property is assessed as agricultural land under the real property assessment rules and guidelines of the department of local government finance.

(d) There may not be a change in the zoning classification of territory annexed under this section without the consent of the owner of the annexed territory.

(e) Territory annexed under this section or (after June 30, 2015) this chapter may not be considered a part of the municipality for purposes of annexing additional territory under section 3 or 4 of this chapter.  However, territory annexed under this section or (after June 30, 2015) this chapter shall be considered a part of the municipality for purposes of annexing additional territory under section 5 or 5.1 of this chapter.