1 with respect to counties having a consolidated city and in IC 36-7-14 with respect to all other eligible units.(b) A special improvement district shall be established according to the procedures set forth for the establishment of allocation areas under IC 36-7-15.1 or IC 36-7-14, as applicable.(c) In establishing the special improvement district, the legislative body must find that the projects to be undertaken in the district:(1) constitute local public improvements;(2) provide special benefits to property owners in the district; and(3) will be of public utility and benefit.As added by P.L.380-1987(ss), SEC.20.
Indiana Legal Code