Indiana Code § 6-1.1-39-1

Application of chapter
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Sec. 1. (a) This chapter applies to all counties, cities, and towns (referred to in this chapter as units).       (b) Notwithstanding any other law: (1) for economic development districts established after January 1, 1992, this chapter does not apply to fire protection districts established under IC 36-8-11 ; and (2) this chapter does not apply to the part of a participating unit's proceeds of property taxes imposed for an assessment date with respect to which the allocation and distribution is made that are attributable to property taxes imposed to meet the participating unit's obligations to a fire protection territory established under IC 36-8-19 after December 31, 2022.

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