Indiana Code Title 6. Taxation § 6-1.1-6.2-16

Sec. 16. The department of natural resources shall withdraw land that is classified as a windbreak from the classification if it finds that this chapter is not being complied with and that the owner of the land refuses to make the changes necessary for compliance.  If the department of natural resources withdraws land under this section, it 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.  In addition, the department of natural resources shall immediately notify the owner that the land has been withdrawn.