"Tract" defined
Ind. Code § 32-21-2-2
in effectSec. 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/32Fetched: 10/17/2026