Indiana Code Title 36. Local Government § 36-7-27-11

Sec. 11. (a) A commission may establish a tax area according to the procedures set forth for the establishment of economic development areas under IC 36-7-15.1.  Notwithstanding any other law, the tax area must be wholly within an airport development zone established under IC 8-22-3.5 or within any other area in the county in which there is located a provider of services, equipment, or both to the United States armed forces.

(b) In establishing the tax area, the commission must make the following findings in lieu of the findings required for the establishment of economic development areas:

(c) In addition to the findings required under subsection (b), the commission may find that the qualified economic development project involves a provider of services, equipment, or both to the United States armed forces.

(d) The tax area established by the commission under this chapter is a special taxing district authorized by the general assembly to enable the county to provide special benefits to taxpayers in the tax area by promoting economic development that is of public use and benefit.