Except as provided in section 5.3 of this chapter, a parcel of land may not be classified as native forest land, a forest plantation, or wildlands 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.
IC 6-1.1-6-5
Pre-1975 Property Tax Recodification Citation: 6-8-2-8.