Indiana Code § 6-1.1-21.2-3

"Allocation area"
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Sec. 3. As used in this chapter, "allocation area" refers to an area that is established under the authority of any of the following statutes and in which tax increment revenues are collected: (1) IC 6-1.1-39 . (2) IC 8-22-3.5 . (3) IC 36-7-14 . (4) IC 36-7-14.5 . (5) IC 36-7-15.1 . (6) IC 36-7-30 . (7) IC 36-7-30.5 .

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