The county council of a qualified county may establish a local county road and bridge board to be known as the Local County Road and Bridge Board of ___________ (insert the name of the qualified county) and a special taxing district to be known as the Local County Road and Bridge District of ___________ (insert the name of the qualified county). The territory which is within the boundaries of a qualified county constitutes the territory of a special taxing district established by the county council of that qualified county under this chapter.As added by Acts 1981, P.L.88, SEC.13.
Indiana Legal Code