Indiana Code § 5-1.2-2-57

"Political subdivision"
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Sec. 57. "Political subdivision" means any of the following: (1) A political subdivision (as defined in IC 36-1-2-13 ). (2) A regional water, sewage, or solid waste district organized under: (A) IC 13-26 ; or (B) IC 13-3-2 (before its repeal July 1, 1996). (3) A local public improvement bond bank organized under IC 5-1.4 . (4) A qualified entity described in IC 5-1.5-1-8 (4) that is a public water utility described in IC 8-1-2-125 . (5) A conservancy district established pursuant to IC 14-33 . (6) A district organized under IC 14-27-8 .

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