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.