Indiana Code - Taxation - Title 6, Section 6-1.1-6-4

Nontimber producing trees

Sec. 4. For purposes of this chapter, the following types of trees
are not considered timber producing trees: dogwoods (Cornus);
water-beech (Carpinus); ironwood (Ostrya); red bud (Cercis);
pawpaw; black haw; pomaceous trees; Christmas trees which are
grown for commercial purposes; and other trees listed by the state
forester.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,
SEC.4.

Last modified: May 28, 2006