Sec. 2. (a) Land may be classified as a forest plantation if it is cleared land which has growing on it a good stand of timber producing trees as that concept is understood by a district forester or a professional forester. (b) A new forest plantation must have at least four hundred (400) timber producing trees per acre. The trees may be any size but must be well established. [Pre-1975 Property Tax Recodification Citations: 6-8-2-1 part; 6-8-2-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.1; P.L.66-2006, SEC.2.
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