Indiana Code Title 6. Taxation § 6-1.1-6-15

Sec. 15 . If any oil, gas, stone, coal, or other mineral is obtained from land which is classified as native forest land, a forest plantation, or wildlands, the parcel shall immediately be assessed for the oil, gas, stone, coal, or other mineral wealth.  The assessed value of the mineral wealth shall then be placed on the tax duplicate.

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