Ind. Code § 36-9-32-3
As used in this chapter:
(3) any acquisition or improvement of real estate upon which such an improvement is to be located or that will itself constitute a public improvement.
"System" means any sewage works or municipally owned utility, as defined in IC 8-1-2-1 .
"Public improvements" means:
As added by P.L.23-1984, SEC.18.