Indiana Code Title 36. Local Government § 36-7-31.5-2

(1) “Bonds” means bonds, notes, or other evidence of indebtedness.

(2) “Budget agency” means the budget agency created by IC 4-12-1.

(3) “Budget committee” means the budget committee established by IC 4-12-1-3.

(4) “Capital improvement” means any facility or complex of facilities established as part of an additional professional sports development area under section 4 of this chapter.

(5) “Capital improvement board” refers to the capital improvement board of managers created by IC 36-10-9-3.

(6) “City” refers to the city of Indianapolis, Indiana.

(7) “Commission” refers to the metropolitan development commission acting as the redevelopment commission of a consolidated city.

(8) “Covered taxes” means the following:

(9) “Department” refers to the department of state revenue.

(10) “Facility” means all or any part of one (1) or more buildings, structures, or improvements constituting a capital improvement.  The term refers to and includes a capital improvement.

(11) “Facilities authority” refers to the county convention and recreational facilities authority created by IC 36-10-9.1.

(12) “Professional soccer team” means a professional soccer team that holds its home professional sporting events in a facility constituting a capital improvement.

(13) “Tax area” means a geographic area established by a commission as an additional professional sports development area under section 8 of this chapter.

(14) “Taxpayer” means a person that is liable for a covered tax.