Ind. Code § 36-9-24-2
As used in this chapter, "sewage disposal facilities" means all or part of the facilities of a sewage disposal company furnishing service within the corporate boundaries of a municipality, or within one (1) mile outside those boundaries, including:
(5) easements;
but does not include the company's corporate stock, going-concern value, or good will.
[Pre-Local Government Recodification Citation: 19-2-5.5-1 part.]
As added by Acts 1981, P.L.309, SEC.97.