Indiana Code Title 36. Local Government § 36-9-9-9

Sec. 9. (a) The municipality shall pay from its general fund or from a fund set aside for street lighting purposes:

The municipal legislative body may, by ordinance, divide the municipality for lighting purposes into business zones, residence zones, or other classes of zones.  The percentage of annual cost of the lighting system to be paid by the municipality must be uniform throughout each class of the zones.

(b) The remaining annual cost of the lighting system shall be assessed against each lot or parcel of real property in the city block or blocks in front of which the lighting system is located, in the manner prescribed by section 10 of this chapter.