§ Ind. Code § 3-6-5-1Establishment

(a) Except as provided in subsection (b), a board is established in each county of
the state known as the (name of county) county election board.
(b) A county election board is not established in the following counties:
(1) A county having a population of more than four hundred thousand (400,000) and
less than seven hundred thousand (700,000).
(2) A county having a population of more than one hundred eighty-five thousand
(185,000) and less than two hundred thousand (200,000).