"Tract" defined

Sec. 2. 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. [Pre-2002 Recodification Citation: 32-1-2-37(a).] As added by P.L.2-2002, SEC.6.