Indiana Code
Chapter 34. Redevelopment Tax Credit
6-3.1-34-3.5. "Mine Reclamation Site"

Sec. 3.5. As used in this chapter, "mine reclamation site" means:
(1) land that has been mined using surface mining methods or underground mining methods, specifically and primarily for the removal of coal; and
(2) land that is contiguous to land described in subdivision (1).
As added by P.L.154-2020, SEC.21.