IC 6-1.1-21.5-1: "Qualified taxing unit"

Sec. 1. As used in this chapter, "qualified taxing unit" means each of the following:

(1) A city having a population of more than twenty-six thousand (26,000) and less than twenty-eight thousand (28,000).

(2) The sanitary district of a city described in subdivision (1).

(3) The library district of a city described in subdivision (1).

(4) The school corporation located in a city described in subdivision (1).