Sec. 3.5. As used in this chapter, "mine reclamation site" means: (1) land that has been mined using surface mining methods or underground mining methods, specifically and primarily for the removal of coal; and (2) land that is contiguous to land described in subdivision (1). As added by P.L.154-2020, SEC.21.
"Mine reclamation site"
Ind. Code § 6-3.1-34-3.5, under Chapter 34. Redevelopment Tax Credit.
Ind. Code § 6-3.1-34-3.5