Sec. 2. (a) Land may be classified as a forest plantation if it is cleared land which has growing on it a good stand of timber producing trees as that concept is understood by a district forester or a professional forester.

     (b) A new forest plantation must have at least four hundred (400) timber producing trees per acre. The trees may be any size but must be well established.

[Pre-1975 Property Tax Recodification Citations: 6-8-2-1 part; 6-8-2-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.1; P.L.66-2006, SEC.2.