Ind. Code § 36-9-27.4-8
"Tract" defined
As added by P.L.239-1996, SEC.3 and P.L.240-1996, SEC.2.
As used in this chapter, "tract" means an area of land that is:
- (1) under common fee simple ownership;
- (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.