Indiana Code Title 36. Local Government § 36-7-4-1314

Sec. 1314. (a) Except as provided in subsections (b) and (c), an impact fee ordinance must apply to any development:

(b) An impact fee ordinance may not apply to an improvement that does not create a need for additional infrastructure, including the erection of a sign, the construction of a fence, or the interior renovation of a building not resulting in a change in use.

(c) As used in this section, “qualified property” has the meaning set forth in IC 36-1-8-18.  Except as provided in subsection (d), an impact fee ordinance may not apply to qualified property, and an impact fee may not be imposed on qualified property.

(d) Upon the request of the owner of qualified property, an impact fee may be imposed on the qualified property.