Indiana Code Title 36. Local Government § 36-3-1-6

Sec. 6. (a) When a first class city becomes a consolidated city, the following special service districts of the consolidated city are created:

(b) The territory of each special service district includes all the territory that comprised the district as of August 31, 1981, subject to IC 36-3-2-3(b).

(c) When a first class city becomes a consolidated city, all of the following special taxing districts existing in the city continue as special taxing districts of the consolidated city including the following territory:

In addition, a metropolitan thoroughfare district, including all the territory in the county, is created as a special taxing district of the consolidated city.

(d) The territory of each special taxing district is subject to IC 36-3-2-3(b).