Sec. 48.5. (a) "Cropland", for purposes of IC 13-18-22-1(d), means farmland:
(1) that is cultivated for agricultural purposes; and
(2) from which crops are harvested.
(b) The term includes:
(1) orchards;
(2) farmland used to produce row crops, close-grown crops, or cultivated hay; and
(3) farmland intentionally kept out of production during a regular growing season (summer fallow).
(c) The term does not include pasture land unless the pasture land is in active rotation with cultivated crops for purposes of soil maintenance or improvement.
As added by P.L.160-2021, SEC.2.