Ind. Code § 22-4-2-51
As used in this article, "political subdivision" means a:
(6) sanitation, utility, reclamation, improvement, drainage, irrigation, flood control, or similar district.
The term also includes libraries, hospitals, and similar organizations that are a part of an entity listed in subdivisions (1) through (6).
As added by P.L.121-2026, SEC.8.