Indiana Code Title 14. Natural and Cultural Resources § 14-12-2-30

(1) Acquisition costs, such as costs of surveying, title insurance, and other activities associated with the transfer of title to property.

(2) Costs of services and expenses related to acquisition, such as engineering, appraisal, environmental, accounting, project development, and legal services and expenses.

(1) The costs of construction of structures other than those authorized under section 26(a)(6) of this chapter.

(2) The costs of removal (as defined in IC 13-11-2-187) and remedial action (as defined in IC 13-11-2-185) relating to hazardous substances (as defined in IC 13-11-2-98).

(3) The costs of wastewater treatment.