Indiana Code Title 36. Local Government § 36-1-10.5-1

(1) political subdivisions;  and

(2) their agencies.

(1) real property having a total price (including land and structures, if any) of twenty-five thousand dollars ($25,000) or less;

(2) airport land or structures under IC 8-22;

(3) library land or structures under IC 36-12;

(4) school land or structures under IC 20-47;

(5) hospital land or structures by a hospital or health and hospital corporation established and operated under IC 16-22 or IC 16-23;

(6) land or structures acquired for a road or street right-of-way for a federal-aid project funded in any part under 23 U.S.C. 101 et seq.;

(7) land or structures by redevelopment commissions under IC 36-7-14 or IC 36-7-15.1, or redevelopment authorities under IC 36-7-14.5;

(8) land by a municipally owned water utility, if:

(9) land or structures acquired for railroad right-of-way or other railroad purposes for a federal aid project funded in any part under 49 U.S.C. 103 et seq.