CHIPMAN, Judge.
Plaintiff-appellee Harrison Township Volunteer Fire Department (Fire Department) is a non-profit corporation organized in 1970 for the "common purpose of providing a trained fire-fighting force to provide fire protection within the confines and limits of Harrison Township, Howard County, Indiana." From May 1, 1970 to December 31, 1976, it contracted on a yearly basis with the Harrison Township Trustee to provide those services.
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