Indiana Code - Property - Title 32, Section 32-21-2-2

"Tract" defined

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.2-2002, SEC.6.

Last modified: May 24, 2006