Section 13-11-2-48.5 - "Cropland"(a) "Cropland", for purposes of IC 13-18-22-1(c), means farmland:(1) that is cultivated for agricultural purposes; and(2) from which crops are harvested.(b) The term includes: (2) farmland used to produce row crops, close-grown crops, or cultivated hay; and(3) farmland intentionally kept out of production during a regular growing season (summer fallow).(c) The term does not include pastureland unless the pastureland is in active rotation with cultivated crops for purposes of soil maintenance or improvement.Amended by P.L. 1-2024,SEC. 2, eff. 7/1/2024.Added by P.L. 160-2021,SEC. 2, eff. 7/1/2021.