Sec. 21. "Taxing unit" means an entity which has the power to impose ad valorem
property taxes. [Pre-1975 Property Tax Recodification Citation: 6-1-68-2 part.] Formerly: Acts 1975, P.L.47, SEC.1.
"Taxing unit"
Ind. Code § 6-1.1-1-21, under Chapter 1. General Definitions and Rules of Construction.
Ind. Code § 6-1.1-1-21