Indiana Code - Taxation - Title 6, Section 6-1.1-6-3.5

Open areas within parcel

Sec. 3.5. (a) Open areas may exist within the confines of a parcel
of land identified as a native forest or a forest plantation if the open
areas do not exceed the lesser of five (5) acres or ten percent (10%)
of the total area to be classified under this chapter and if the open
areas contain any of the following:
(1) Nonforest areas containing a good stand of vegetation
capable of supporting wildlife that is conducive to wildlife
management. A good stand of vegetation must include a diverse
stand of vegetation other than monotypic stands or tall fescue
(Festuca arundinacea). However, the state forester may allow
tall fescue to be used for erosion control.
(2) Nonforest wetland areas.
(3) A body of water that:
(A) is less than two (2) acres in size; or
(B) has an average depth less than four (4) feet.

A parcel may contain more than one (1) isolated body of water.
(b) A parcel may not be converted from native forest land or a
forest plantation to a non-forest area without a special permit issued
under section 17 of this chapter.

As added by P.L.186-2003, SEC.3.

Last modified: May 28, 2006