Indiana Code Title 14. Natural and Cultural Resources § 14-27-6-6

Sec. 6. The:

may adopt an ordinance to establish a levee authority for the purpose of acquiring land, rights-of-way, and easements on which the board or the United States Army Corps of Engineers can construct, improve, equip, maintain, control, lease, and regulate levees to hold back flood waters either within or without the district.  The authority has jurisdiction over a district coterminous with the jurisdictional boundaries of the fiscal body adopting the ordinance.