Indiana Code § 5-1.2-15.5-6

"Public infrastructure"
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Sec. 6. (a) As used in this chapter, "public infrastructure" means any of the following infrastructure that is or will be owned, maintained, or provided by a political subdivision: (1) A water distribution system. (2) A water treatment plant. (3) A wastewater treatment plant. (4) A sanitary sewer system. (5) A storm sewer system. (6) A lift station. (7) A street, road, or bridge. (8) A curb, gutter, or sidewalk. (9) A traffic signal. (10) A street light. (11) An electric or gas distribution line.       (b) The term includes the purchase of land necessary to accommodate a project listed in this section, including any excavation and compaction.       (c) For purposes of subsection (a)(1) through (a)(4), a political subdivision is providing the infrastructure notwithstanding that, after completion of construction, the infrastructure is contributed by the political subdivision to a: (1) public utility (as defined in IC 8-1-2-1 (a)); (2) municipally owned utility (as defined in IC 8-1-2-1 (h)); (3) not-for-profit utility (as defined in IC 8-1-2-125 (a)); (4) cooperatively owned corporation; (5) conservancy district established under IC 14-33 ; or (6) regional water or sewer district established under IC 13-26 .

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