Indiana Code Title 5. State and Local Administration § 5-19-1-4

(a) The singular shall include the plural and the plural shall include the singular as requisite.

(b) The term “state” shall mean and include the state of Indiana, the governor of the state of Indiana, any agency of the state of Indiana designated by the governor to receive federal aid, and any officer, board, bureau, commission, division, or department.  The term “governor” shall mean the governor of the state of Indiana.

(c) The term “political subdivision” shall mean and include any county of Indiana, any civil township of Indiana, any civil incorporated city or town of Indiana, any school corporation of any township, city, or town of Indiana, or any other territorial subdivision of the state recognized or designated in any law, any public utility entity not privately owned, any public sewage disposal entity, any public flood control or levee district or entity, any public drainage district or entity, any public sanitary district or entity, and any public improvement district authority or entity authorized to levy taxes or assessments.