Sec. 48. "Fiscal body" means: (1) county council, for a county not having a consolidated city; (2) city-county council, for a consolidated city or county having a consolidated city; (3) common council, for a second or third class city; (4) town council, for a town; (5) township board, for a township; or (6) governing body or budget approval body, for any other political subdivision.
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