Sec. 2. "Improvement" includes the construction, equipment, remodeling, extension, repair, and betterment of structures, including:
(1) sanitary sewers and sanitary sewer tap-ins;
(2) sidewalks;
(3) curbs;
(4) streets;
(5) alleys;
(6) pedestrian-ways or malls set aside entirely or partly, or during restricted hours, for pedestrian rather than vehicular traffic;
(7) other paved public places;
(8) parking facilities;
(9) lighting;
(10) electric signals;
(11) landscaping, including trees, shrubbery, flowers, grass, fountains, benches, statues, floodlighting, gaslighting, and structures of a decorative, educational, or historical nature;
(12) for units that own and operate a water utility, water main extensions from the water utility; and
(13) for units that establish and operate a department of public sanitation under IC 36-9-25, sewage works that are:
(A) overhead plumbing or backflow prevention devices;
(B) installed in private dwellings; and
(C) financed in whole or in part through assistance provided under IC 36-9-25-42.