Sec. 2. As used in this chapter, “tract” means an area of land that is:

(1) under common fee simple ownership;

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Terms Used In Indiana Code 32-21-2-2

  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
(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.