Indiana Code Title 36. Local Government § 36-7-22-5

Sec. 5. (a) The benefits accruing to parcels of real property within an economic improvement district may be apportioned among those parcels on any basis reasonably representative of the diffusion of benefits from the economic improvement project, including the following:

The apportionment of benefits under this subsection may be adjusted by zone or land use as provided in subsections (b) and (c).

(b) If the benefit of the economic development project varies from one (1) area to another within the economic improvement district, up to three (3) zones may be established within the district to delineate the approximate difference in beneficial impact, and benefits may be apportioned accordingly.

(c) In order to encourage the retention or development of various land uses within the district, assessments may be adjusted according to the zoning classification of the property.