Indiana Code § 8-22-1-9

"Governmental unit"
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Sec. 9. "Governmental unit" means a civil city or civil county located within the confines of a party state. The county, if the combining unit is a county, or if the combining unit is a city, the county in which the city is located, must have a common boundary with an adjoining party state. [Pre-Local Government Recodification Citations: 19-6-1-1 part; 19-6-2-1 part; 19-6-3-1 part; 19-6-3.5-2 part.]

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