§ 6-1-1-21-3-1

(b) As used in this chapter, 'qualified taxing unit' means a taxing unit:(1) in which a qualifying taxpayer has tangible property subject to taxation; and(2) that has experienced or is expected to experience a significant revenue shortfall as a result of a default or an expected default described in subsection (c)(3).(c) As used in this chapter, 'qualifying taxpayer' means a taxpayer that:(1) casts and manufactures motor vehicle transmissions as part of its business;(2) has filed a petition to reorganize under the federal bankruptcy code; and(3) has defaulted, or has notified the county fiscal body of the county in which the taxpayer is subject to property taxes that the taxpayer will default, on all or part of one (1) or more of its property tax payments with respect to taxes first due and payable in 2009 or 2010, or both.As added by P.L.182-2009(ss), SEC.156.