As used in this chapter, "tract" means an area of land that is:

1. (1) under common fee simple ownership;
2. (2) contained within a continuous border; and

3. (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.