"Governmental unit" means a civil city or civil county located within the confines of a party state. The county, if the combining unit is a county, or if the combining unit is a city, the county in which the city is located, must have a common boundary with an adjoining party state.
IC 8-22-1-9
Pre-Local Government Recodification Citations: 19-6-1-1 part; 19-6-2-1 part; 19-6-3-1 part; 19-6-3.5-2 part.