Establishes a procedure to be followed when there are unpaid taxes assessed on a mineral interest. Adds a $10,000 cap on a tax credit for a taxpayer who completes preservation or rehabilitation of a historic property. Establishes that the department of natural resources can not certify credits into future years, but may maintain credits previously certified (credits granted before March 10, 2025 for expenditures incurred before July 1, 2024). Provides conditions and guidelines under which the department of natural resources may establish submerged lands preserves. Asks the legislative council to assign to an appropriate interim study committee the topic of studying the economic value of public land for recreation in Indiana.

Statutes affected:
Introduced House Bill (H): 6-3.1-22-8
House Bill (H): 6-3.1-22-8
Engrossed House Bill (H): 6-1.1-24-3, 6-3.1-22-8
House Bill (S): 6-1.1-24-3, 6-3.1-22-8
Engrossed House Bill (S): 6-1.1-24-3, 6-3.1-22-8
Enrolled House Bill (H): 6-1.1-24-3, 6-3.1-22-8