IC 13-11-2-48.5 — "Cropland"
Chapter 2. Definitions
Section text
Sec. 48.5. (a) "Cropland", for purposes of IC 13-18-22-1(c), means farmland: (1) that is cultivated for agricultural purposes; and (2) from which crops are harvested. (b) The term includes: (1) orchards; (2) farmland used to produce row crops, close-grown crops, or cultivated hay; and (3) farmland intentionally kept out of production during a regular growing season (summer fallow). (c) The term does not include pastureland unless the pastureland is in active rotation with cultivated crops for purposes of soil maintenance or improvement.
As added by P.L.160-2021, SEC.2. Amended by P.L.1-2024, SEC.2.
Source: official publisher (2026 edition)