Sec. 3. Land may be classified as native forest land if it contains at least forty (40) square feet of basal area per acre or at least one thousand (1,000) timber producing trees, of any size, per acre.

[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.2; P.L.66-2006, SEC.4.