Indiana Code Title 36. Local Government § 36-9-32-3

(1) any improvement, as defined in this article;

(2) any improvement, including the construction, equipping, remodeling, extension, repair, and betterment of any municipally owned utility, as defined in IC 8-1-2-1;  or

(3) any acquisition or improvement of real estate upon which such an improvement is to be located or that will itself constitute a public improvement.