Indiana Code Title 32. Property § 32-31-1-21.1

(1) assessed as residential or commercial land under the real property assessment rules and guidelines of the department of local government finance;  or

(2) used for educational, literary, scientific, religious, or charitable purposes by a nonprofit corporation, organization, or association exempt from federal income taxation under Section 501 of the Internal Revenue Code.

(1) the property is located near a military installation, within a state area of interest (as defined in IC 36-7-30.2-6), and may be impacted to some degree by the effects of the installation's military operations;  and

(2) local laws may restrict use and development of the property to promote compatibility with military installation operations.