Effective 1-1-2027.

Sec. 2. As used in this chapter, "local unit" means any:

1. (1) county;
2. (2) township;
3. (3) city;
4. (4) town;
5. (5) school corporation; or
6. (6) special taxing district.

As added by P.L.128-2026, SEC.1.