Indiana Code Title 14. Natural and Cultural Resources § 14-34-19-12

(1) shall itemize the money expended; and

(2) if a lien reveals an increase in the property value of at least twenty-five thousand dollars ($25,000) per landowner per project, may, subject to subsection (b), have an independent appraisal conducted. A statement may be filed with the county recorder in the county in which the land lies together with a notarized appraisal by an independent appraiser of the value of the land before the restoration, reclamation, abatement, control, or prevention of adverse effects of past coal mining practices if the money expended results in a significant increase in property value. The statement constitutes a lien upon the land. The lien may not exceed the amount determined by the appraisal to be the increase in the market value of the land as a result of the restoration, reclamation, abatement, control, or prevention of the adverse effects of past coal mining practices.

(1) consent to;

(2) participate in; or

(3) exercise control over;

(1) constitutes a lien upon the land as of the date of the expenditure of the money; and

(2) has priority as a lien second only to the lien of real estate taxes imposed upon the land.