Indiana Code - Taxation - Title 6, Section 6-1.1-6-3

Native forest land

Sec. 3. Land may be classified as native forest land if it contains
at least forty (40) square feet of basal area per acre or at least four
hundred (400) timber producing trees, of any size, per acre.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,
SEC.2.

Last modified: May 28, 2006