Current through P.L. 171-2024
Section 36-9-27.4-8 - "Tract" definedAs 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.