Indiana Code Title 14. Natural and Cultural Resources § 14-39-1-9

(A) one hundred twenty-five percent (125%) of the fair market value of the interest in the property acquired, if the right-of-way or easement involves agricultural land;  or

(B) one hundred fifty percent (150%) of the fair market value of the interest in the property acquired, if the right-of-way or easement involves a parcel of property occupied by the owner as a residence;  and

(A) any damages determined under IC 32-24-1;  and

(B) any loss incurred in a trade or business;