Indiana Code § 6-1.1-6-5

Size restrictions of classified land parcel
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Sec. 5. Except as provided in section 5.3 of this chapter, a parcel of land may not be classified as native forest land, a forest plantation, or wildlands unless it contains at least ten (10) contiguous acres. The parcel may be of any shape but must be at least fifty (50) feet in width. [Pre-1975 Property Tax Recodification Citation: 6-8-2-8.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.5; P.L.66-2006, SEC.6; P.L.33-2024, SEC.2.

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