Sec. 1. As used in this chapter, "qualified taxing unit" means each of the following: (1) A city having a population of more than twenty-six thousand (26,000) and less than twenty-eight thousand (28,000). (2) The sanitary district of a city described in subdivision (1). (3) The library district of a city described in subdivision (1). (4) The school corporation located in a city described in subdivision (1).
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