Indiana Code Title 14. Natural and Cultural Resources § 14-33-7-1

(1) The expenses of establishing the district.

(2) General preliminary and administrative expenses.

(3) The expenses of preparing the district plan.

(4) The expenses of putting the district plan into operation by constructing the necessary works.

(5) The expenses of operating and maintaining the district.

(1) equals the amount of benefits received;  and

(2) must be based on return for the benefits.