IC 6-1.1-20-1: "Bonds"

Sec. 1. For purposes of this chapter, the term "bonds" means any bonds or other evidences of indebtedness payable from property taxes, but does not include:

(1) notes representing loans under IC 36-2-6-18, IC 36-3-4-22, IC 36-4-6-20, or IC 36-5-2-11 which are payable within five (5) years after issuance;

(2) warrants representing temporary loans which are payable out of taxes levied and in the course of collection;

(3) a lease;

(4) obligations; or

(5) funding, refunding, or judgment funding bonds of political subdivisions.