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.