Indiana Code - Taxation - Title 6, Section 6-1.1-6-5

Size restrictions; native forest land or forest plantation

Sec. 5. A parcel of land may not be classified as native forest land
or a forest plantation unless it contains at least ten (10) contiguous
acres. The parcel may be of any shape but must be at least fifty (50)
feet in width.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.186-2003,
SEC.5.

Last modified: May 28, 2006