Ind. Code § 1-1-3.5-2
(b) As used in this chapter, "political subdivision" has the meaning set forth in IC 36-1-2-13 . The term does not include congressional districts, state legislative districts, local office election districts, or school board office election districts.
As added by Acts 1981, P.L.1, SEC.1. Amended by P.L.1-1988, SEC.2.