Indiana Code § 6-1.1-20-1

"Bonds"
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Sec. 1. For purposes of this chapter, the term "bonds" means any bonds or other evidences of indebtedness payable from property taxes, but does not include: (1) notes representing loans under IC 36-2-6-18 , IC 36-3-4-22 , IC 36-4-6-20 , or IC 36-5-2-11 which are payable within five (5) years after issuance; (2) warrants representing temporary loans which are payable out of taxes levied and in the course of collection; (3) a lease; (4) obligations; or (5) funding, refunding, or judgment funding bonds of political subdivisions. [Pre-1975 Property Tax Recodification Citation: 6-1-46-7 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.37-1988, SEC.8; P.L.25-1995, SEC.39; P.L.146-2008, SEC.187.

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