Indiana Code 36-9-27.4-8. “Tract” defined

Sec. 8. As used in this chapter, “tract” means an area of land that is:

(1) under common fee simple ownership;

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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.

As added by P.L.239-1996, SEC.3 and P.L.240-1996, SEC.2.