Indiana Code Title 36. Local Government § 36-7-29-9

Sec. 9. (a) A special taxing district to be known as the local environmental response taxing district is created in a city described in section 1(1) of this chapter and in a county described in section 1(2) of this chapter for the purpose of funding substance removal or remedial action for a qualified site.  The district shall exist for the public purpose of protecting the health, safety, and welfare of residents in the district by substance removal or remedial action.  The general assembly finds that the actions and purposes set forth in this chapter are public purposes.

(b) The district is coterminous with the territory of the unit.