Indiana Code § 36-9-24-2

"Sewage disposal facilities" defined
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Sec. 2. As used in this chapter, "sewage disposal facilities" means all or part of the facilities of a sewage disposal company furnishing service within the corporate boundaries of a municipality, or within one (1) mile outside those boundaries, including: (1) certificates of territorial authority; (2) indeterminate permits; (3) franchises; (4) rights-of-way; and (5) easements; but does not include the company's corporate stock, going-concern value, or good will. [Pre-Local Government Recodification Citation: 19-2-5.5-1 part.]

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