Ind. Code § 32-21-2-2

Current through P.L. 171-2024

Section 32-21-2-2 - "Tract" defined

As used in this chapter, "tract" means an area of land that is:

(1) under common fee simple ownership;

(2) contained within a continuous border; and

(3) a separately identified parcel for property tax purposes.

IC 32-21-2-2

Pre-2002 Recodification Citation: 32-1-2-37(a).

As added by P.L. 2-2002, SEC.6.