Indiana Code Title 6. Taxation § 6-1.1-6.2-15

Sec. 15. (a) If the owner of land that is classified as a windbreak wishes to have the land withdrawn from the classification, the owner shall have the county assessor of the county in which the land is situated assess the land.  The county assessor shall make the assessment in the manner prescribed in section 5 of this chapter.  The owner shall then file a withdrawal request in duplicate with the department of natural resources on forms prescribed by the department of natural resources.  The department of natural resources shall withdraw the land from the classification on receipt of the withdrawal forms.

(b) Land classified as windbreak under this chapter, as forest plantation, native forest land, or wildlands under IC 6-1.1-6 may be transferred from one (1) classification to another, as appropriate, whenever the land transferred qualifies under the new classification.  A change in classification does not constitute a withdrawal.  Upon subsequent withdrawal from classification, the date of initial classification and the initial classification assessment shall be used in determining any withdrawal payments.  The department of natural resources shall furnish the forms necessary to transfer within classifications.