Indiana Code § 6-1.1-6-4

Nontimber producing trees
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Sec. 4. For purposes of this chapter, the following types of trees are not considered timber producing trees: dogwoods (Cornus); water-beech (Carpinus); ironwood (Ostrya); red bud (Cercis); pawpaw; black haw; pomaceous trees; Christmas trees which are grown for commercial purposes; and other trees listed by the state forester. [Pre-1975 Property Tax Recodification Citation: 6-8-2-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.4.

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