Indiana Code § 32-21-5.2-4

"Political subdivision"
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Sec. 4. As used in this chapter, "political subdivision" means any of the following: (1) A county. (2) A city, town, township, or special taxing district. (3) A regional water, sewage, or solid waste district organized under: (A) IC 13-26 ; or (B) IC 13-3-2 (before its repeal). (4) A drainage board established by IC 36-9-27-4 . (5) A local public improvement bond bank established under IC 5-1.4 . (6) A not-for-profit public water utility described in IC 8-1-2-125 (a). (7) A conservancy district established under IC 14-33 . (8) A county onsite waste management district established under IC 36-11 . (9) A drainage district established under IC 14-27-8 .

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