If any territory in Indiana is included in more than one (1) of the counties established under this chapter, the territory is included in the county that:(1) is one (1) of the counties in which the territory is described under section 1 of this chapter;(2) is contiguous to that territory; and(3) contains the least population of all counties contiguous to that territory.As added by P.L.3-1993, SEC.255.
Indiana Legal Code